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 bonded fabric consisting of a woven face fabric laminated to a knit backing fabric from China.
Dear Ms. Reilly:
In your letter dated July 31, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis.
Flexsteel Pattern 707, Rag Bag, is a bonded fabric composed of a woven face fabric laminated to a backing knit fabric. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the face of this fabric is composed wholly of staple yarns of different colors and is of other than plain, twill or satin weave construction. It should, also, be noted that the face fabric is not of a jacquard construction. The face fabric weighs 270.9 g/m2 and is composed of 74.4 percent polyester and 25.6 percent rayon staple fibers.
According to U.S. Customs and Border Protection (CBP) laboratory analysis, the backing fabric is bleached and has two bar warp knit construction. The lapping movements are 1/0, 1/2, and 1/0, 3/4. The movements of both guide bar yarns are in unision. The total weight of the backing fabric is 100.5 g/m2 and is composed wholly of polyester yarn. The total weight of the bonded fabric (the face fabric and the backing fabric together) is 372.8 g/m2 . Your letter states that this fabric will be produced in 58-inch widths and will be used for upholstery. 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.
In your letter you suggest classification under subheading 5515.11.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with viscose rayon staple fibers: Other. However, CBP laboratory analysis has indicated that the sample is of yarns of different colors and is not jacquard weave.
The applicable subheading for Flexsteel Pattern 707, Rag Bag, will be 5515.11.0005, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with viscose rayon staple fibers: Of yarns of different colors, except blue denim or jacquard 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