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 printed plain weave rayon/flax upholstery fabric from Korea
Dear Ms. Reilly:
In your letter dated March 2, 2017, you requested a tariff classification ruling. A sample swatch was provided, and sent for laboratory analysis.
Flexsteel Pattern 531 Bettina Backed is a plain-woven fabric printed with a stylized antique floral pattern. Although the fabric specifications sheet provided indicated a fiber content of 55% linen/flax and 45% viscose rayon, U.S. Customs & Border Protection (CBP) laboratory analysis found that this fabric has an overall fiber content by weight of 56% rayon and 44% flax, with traces of cotton. It is constructed of 1-ply rayon/flax blended staple yarns, and weighs 294.7 g/m2. The fabric is woven with a balanced plain weave, containing 24 warp ends and filling picks per square centimeter (c/m2), which calculates to an average yarn number (AYN) of 8. You indicate this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter, you suggest that this fabric be classified as a woven fabric of flax under subheading 5309.29.4010, Harmonized Tariff Schedule of the United States (HTSUS). However, as indicated above, CBP laboratory analysis has determined that it is the rayon staple fiber, an artificial fiber, which predominates by weight.
For the purposes of the instant fabric, the term “sheeting” is defined in Chapter 55, Statistical Note 1(b) of the HTSUS, as a plain weave fabric, whether or not napped, of the following types:
(i) Fabrics weighing not more than 170 grams per square meter, of square construction, containing more than 33 warp ends and filling picks per square centimeter, of average yarn number 68 or lower number, but not including printcloth; and
(ii) Fabrics weighing more than 170 grams per square meter, but does not include:
(A) Fabrics of which the warp or filling consists of multiple (folded) or cabled yarns, of average yarn number 26 or lower number; and
(B) Fabrics of average yarn number of 27 or higher number, not of square construction.”
The term “square construction” is defined in Chapter 55, Statistical Note 1(ij) as:
(i) Containing less than 79 warp ends and filling picks per square centimeter, of which the difference between the total count of warp ends per centimeter and the total count of filling picks per centimeter is less than 11…
Therefore, based on the fabric analysis, this fabric would be considered sheeting, as defined by the tariff.
The applicable subheading for Flexsteel Pattern 531 Bettina Backed will be 5516.94.0020, HTSUS, which provides for Woven fabrics of artificial staple fibers: Other: Printed: Sheeting. The rate of duty will be 12% 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