The tariff classification of a coated polyester jacquard woven upholstery fabric from China

N299614 August 24, 2018 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated polyester jacquard woven upholstery fabric from China Dear Ms. Bakey: In your letter dated August 1, 2018, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 863 (Poncho NA1171A) is a lightly-coated woven fabric of yarns of different colors. Although the information originally submitted indicated that the fabric was of plain weave construction, visual examination indicates that it is of jacquard weave construction, which has been confirmed by your office. According to the information provided, this fabric is composed wholly of non-textured polyester filament yarns, and weighs 650 g/m2. The specifications sheet indicates that an acrylic backing has been applied to the fabric. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5407.53.2060, HTSUS, which is for uncoated woven fabrics. However, it is the opinion of this office that the coating is visible to the naked eye. The applicable subheading for Pattern 863 (Poncho NA1171A) will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division