CLA-2-58:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a woven pile face fabric laminated to knit pile backing fabric from China
Dear Ms. Bakey:
In your letter dated August 8, 2018, you requested a tariff classification ruling. A sample swatch was submitted.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 166, Marmont Mud, is a bonded fabric composed wholly of man-made fibers with a woven cut pile face fabric laminated to a weft knit pile backing fabric. According to CBP Laboratory, the face fabric is dyed a single uniform color and weighs 292.9 g/m2. Additionally, the specification sheet provided to our office indicates that the face fabric is a warp cut pile fabric. The backing fabric is bleached and brushed; it weighs 152.1 g/m2. The total weight of the bonded fabric is 445 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. You indicate the fabric will be imported in 56-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5801.37.5020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Other. However, based on CBP Laboratory analysis, the fabric weight is 292.9 g/m2.
The applicable subheading for Pattern 166, Marmont Mud, will be 5801.37.5010, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter. The rate of duty will be 17.2 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed
further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5801.37.5010, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5801.37.5010, HTSUS, listed above.
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