CLA-2-58:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a polyester woven weft pile face fabric laminated to a knit backing fabric, from China
Dear Ms. Miller:
In your letter dated June 9, 2016, you requested a tariff classification ruling. A sample swatch was provided, and sent for laboratory analysis.
Flexsteel Pattern 640 Hanover (8607) is a bonded fabric consisting of a soft woven face fabric bonded to knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. U.S. Customs & Border Protection (CBP) laboratory analysis has found that the face fabric is of cut weft pile construction, is composed of a mixture of polyester yarns that make up the ground fabric and polyester/nylon blend pile yarns, and weighs 251.6 g/m2. The backing fabric is of a double weft knit construction, bleached, composed wholly of textured multifilament polyester yarns and weighs 58.2 g/m2. The total weight of the bonded fabric is 309.8 g/m2. You indicate that this fabric will be imported in 54-inch widths and will be for as upholstery. Based on the relative weights, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.
In your letter you suggest classification under subheading 5407.61.1900, Harmonized Tariff Schedule of the United States (HTSUS), as a flat woven fabric of synthetic filament yarn. However, laboratory analysis finds that this fabric is of pile construction.
The applicable subheading for Flexsteel Pattern 640 Hanover (8607) will be 5801.33.0000, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. The rate of duty will be 9.8% 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division