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 woven cut weft pile upholstery fabric from China
Dear Ms. Bakey:
In your letter dated May 27, 2021, you requested a tariff classification ruling. A sample swatch was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 007, Archer NWB, is a bonded fabric with a woven face fabric laminated to a non-woven backing fabric. The face fabric is composed wholly of polyester yarns of different colors and is of cut pile construction. The face fabric weighs 277 g/m2, excluding the bonding material. The non-woven backing fabric is composed wholly of polyester and weighs 106.9 g/m2, excluding the bonded material. The total weight of the bonded fabric is 390.7 g/m2. According to CBP laboratory, they are unable to determine the type of cut pile without a selvedge present. Based on the specification sheet provided, the fabric is of weft cut pile construction. Additionally, 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 state that this fabric will be imported in 55-inch widths and will be used for upholstery.
The applicable subheading for Pattern 007, Archer NWB, will be 5801.33.0000, 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: Other weft pile fabrics. 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 5801.33.0000, 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 5801.33.0000, 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