The bonded fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric

Flexsteel Pattern 417 Avalanche is
a bonded fabric consisting of a woven face fabric laminated to a nonwoven
backing fabric. The raised surface of the face fabric is characterized by the
look of pebbles in a riverbed. Although the fabric specifications sheet
described the yarns as non-textured, Customs & Border Protection (CBP)
laboratory analysis found that the face fabric is composed wholly of textured
polyester filament yarns of different colors, is of woven construction other
than plain, twill or satin weave, and weighs 329.5 g/m2. The dyed polyester
backing fabric is of nonwoven construction and weighs 80.1 g/m2. The combined
total weight of the bonded fabric is 409.6 g/m2. Based on the relative weights,
quantity and design of the face and backing fabrics, we have determined that it
is the face fabric which imparts this product with its essential character.
Your letter states that this fabric will be imported in widths of 54 inches.


Subheading HS: 5407.53.

Source: https://rulings.cbp.gov/index.asp,  July 7, 2017 (N287644)