CLA-2-58:OT:RR:NC:N3:352
Angie Courteau
LZB Manufacturing, Inc.
One La-Z-Boy Drive
Monroe, MI 48162
RE: The tariff classification of five woven upholstery fabrics from China
Dear Ms. Courteau:
In your letter dated April 16, 2021, you requested a tariff classification ruling. Five sample swatches were submitted.
In your letter, you submitted five styles of woven fabrics designated as N1829 (Moriarty), D1818 (Glossary), J1819 (Fringe), B1827 (Brink) and B1808 (Social Club). According to the information provided, all five fabrics will be used to manufacture cut and sewn covers for upholstered furniture, such as recliners, sofas, and loveseats. The fabrics will be imported in rolls in 54-inch widths.
Style N1829 (Moriarty) is a woven fabric composed wholly of polyester textured filament yarns of different colors and weighs 525 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Style D1818 (Glossary) is a woven fabric of yarns of different colors composed of 54 percent polyester filament yarns and 46 percent polypropylene filament yarns. The fabric weighs 358 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Style J1819 (Fringe) is a woven fabric composed wholly of polyester yarns of different colors, of which 72 percent is staple fibers and 28 percent is filament yarns. The fabric weighs 482 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Style B1827 (Brink) is a woven fabric composed wholly of polyester yarns of different colors, of which 86.5 percent is staple fibers and 13.5 percent is filament yarns. The fabric contains chenille yarns on both sides of the fabric. The fabric weight varies from 318 g/m2 to 445 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Style B1808 (Social Club) is a woven fabric composed wholly of polyester yarns of different colors, of which 78 percent is filament yarns and 22 percent is staple fibers. The fabric contains chenille yarns on both sides of the fabric. The fabric weight varies from 320 g/m2 to 360 g/m2. The fabric has an acrylic coating applied to the reverse side of the fabric that is visible to the naked eye.
Although both fabric styles B1827 (Brink) and B1808 (Social Club) have a visible coating on the reverse side of the fabric, the fabrics are constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59, Harmonized Tariff Schedule of the United States, HTSUS. The Note states:
This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
The applicable subheading for styles N1829 (Moriarty), D1818 (Glossary) and J1819 (Fringe) will be 5903.90.2500, HTSUS, which provides for: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, HTSUS, unless specifically excluded, are subject to an 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 5903.90.2500, HTSUS, listed above.
The applicable subheading for styles B1827 (Brink) and B1808 (Social Club) will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.36.0020, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 5801.36.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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