CLA-2-54:OT:RR:NC:N3:352
Marcus Eeman
Flexport International, LLC
12121 Bluff Creek Drive, Suite E250
Playa Vista, CA 90094
RE: The tariff classification of a bonded polyester satin woven fabric from China
Dear Mr. Eeman:
In your letter dated October 30, 2018, you requested a tariff classification ruling, on behalf of your client, TDI Worldwide LLC. A sample swatch was provided, which is identified as Breeze.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the fabric swatch, Breeze, is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric. The face fabric is of satin weave construction of yarns of different colors; it is composed wholly of polyester, of which 56.6 percent is textured filament yarns and 43.4 percent is staple fibers and weighs 117.4 g/m2. It contains 71 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling; the average yarn number for this fabric has been calculated to be 84 in the metric system. The knit backing fabric is of weft knit construction and weighs 74.7 g/m2. The total weight of the bonded fabric is 192.1 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 roll form, in 54-inch widths.
In your letter, you suggest classification under 5801.31.0000, 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: Uncut weft pile fabrics. You also suggest classification under, 5801.36.0010, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one side only. However, CBP Laboratory analysis has confirmed that the fabric is composed of polyester textured filament yarns and polyester staple fibers.
The applicable subheading for the fabric swatch, Breeze, will be 5407.93.2050, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other: Other: Satin weave or twill weave. The rate of duty will be 12 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 5407.93.2050, HTSUS, unless specifically excluded, are subject to the additional 25 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 5407.93.2050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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