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 warp 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 356, Shenandoah, is a woven fabric of yarns of different colors of warp cut pile construction. According to CBP laboratory, the fabric is composed wholly of man-made fibers (58.7 percent rayon and 41.3 percent polyester) and weighs 528.4 g/m2. You indicate the fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5514.30.3390, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton of a weight exceeding 170 g/m2: Of yarns of different colors: Other woven fabrics of polyester staple fibers: Other. However, based on CBP Laboratory analysis, the woven fabric is constructed of warp cut pile composed wholly of man-made fibers.
The applicable subheading for Pattern 356, Shenandoah, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.37.5010, 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 5801.37.5010, 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