CLA-2-55:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a dyed woven face fabric bonded to a nonwoven backing fabric from China.
Dear Ms. Reilly:
In your letter dated August 22, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis.
Flexsteel Pattern 415 Element is a bonded fabric consisting of a dyed woven face fabric laminated to a dyed nonwoven backing fabric. The specifications sheet provided indicates that the face fabric is composed wholly of non-textured polyester filament fibers. However, U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the dyed face fabric is composed wholly of polyester staple yarns, is of woven construction other than plain, satin, or twill and weighs 236.3 g/m2. The dyed backing fabric is wholly of man-made staple fibers, is of nonwoven construction and weighs 93.8 g/m2. The total weight of the bonded fabric is 330.1 g/m2. Based on the relative values, 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. Your letter states that this fabric will be produced in widths of 56 inches and will be used for upholstery.
In your letter you suggest classification under subheading 5407.61.9935, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic filament yarns. However, CBP laboratory analysis has indicated that the sample is wholly of staple fiber yarns.
The applicable subheading for Flexsteel Pattern 415, Element will be 5512.19.0090, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Other: Other. The rate of duty will be 13.6 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division