CLA-2-54:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded upholstery fabric consisting of a brushed printed woven face fabric laminated to a polyester woven backing fabric, from China
Dear Ms. Reilly:
In your letter dated June 20, 2017 you requested a tariff classification ruling. A sample swatch was provided and sent for laboratory analysis.
Flexsteel Pattern 642 “Rough Rider” is a bonded fabric consisting of a woven face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The finished surface of the face fabric is characterized by a fibrous surface and features a printed design produced by printing the surface with a plastic material. The plastic covers only specific areas and creates a pattern by matting and darkening the brushed fibers, simulating the look of leather. Although the fabric specifications sheet provided indicates that the fabric is composed wholly of textured polyester filament yarns, the face fabric has been brushed on its exposed surface, breaking the fibers in some of the yarns and resulting in a fabric that is in part of staple fiber and in part of filament fiber.
According to U.S. Customs & Border Protection (CBP) laboratory analysis, the face fabric is constructed of a brushed woven fabric. The brushed, woven face fabric is of satin weave construction and weighs 155.4 g/m2 and consists of 52 percent textured polyester filament yarns and 48 percent polyester staple yarns. The backing fabric is of woven construction and weighs 263.3 g/m2 and is made of yarns of different colors. The backing is composed of 63.6 percent blended cotton, polyester and rayon fibers and 36.4 percent non-textured polyester filaments by weight. It has an overall composition of 71.4 percent polyester, 26.7 percent cotton and 1.9 percent rayon. The combined total weight of the bonded fabric is 418.7 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 used for upholstery and imported in widths of 54 inches.
In your letter you suggest classification under subheading 5407.54.0060, Harmonized Tariff Schedule of the United States (HTSUS), as a printed woven fabric of synthetic filament yarn containing 85 percent or more by weight of textured polyester filaments weighing more than 170 g/m2. However, CBP laboratory analysis has determined that the face fabric is composed both of textured filament and polyester staple yarns.
The applicable subheading for Flexsteel Pattern will be 5407.94.2050, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Printed: Other: Other: Satin weave or twill weave. The rate of duty will be 14.9 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