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 fabric consisting of a polyester dobby weave face fabric laminated to a polyester nonwoven backing fabric, from China
Dear Ms. Reilly:
In your letter dated February 6, 2018 you requested a tariff classification ruling. A sample swatch was provided.
Flexsteel Pattern 935, Peyton INW, is a bonded fabric consisting of a woven face fabric laminated to a nonwoven backing fabric. According to the information provided, the fabric is of dobby weave construction of yarns of different colors and is composed of 98 percent textured polyester filaments and 2 percent textured nylon filaments. The face fabric weighs 335 g/m2. Your letter states that the backing fabric is dyed, carded and composed wholly of polyester staple fibers. The backing fabric is of nonwoven construction and weighs 83 g/m2. The combined total weight of the bonded fabric is 418 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 imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.53.2040, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of textured polyester filament yarns, weighing less than 170 g/m2. However, according to the information provided, the face fabric, which imparts the essential character, weighs 335 g/m2.
The applicable subheading for Flexsteel Pattern 935, Peyton INW, will be 5407.53.2060, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent of more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The rate of duty will be 12 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