CLA-2-55:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven polyester upholstery fabric from China
Dear Ms. Bakey:
In your letter dated June 29, 2021, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 992 “Credo” is a woven fabric of yarns of different colors. According to the information provided, the fabric is of other dobby weave construction, weighs 397 g/m2 and is composed wholly of polyester (89 percent staple fibers and 11 percent textured filament yarns). Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5512.19.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Other. However, based on the specification sheet provided to our office, this fabric is of other dobby weave construction.
The applicable subheading for Flexsteel Pattern 992 “Credo” will be 5512.19.0005, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 13.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5512.19.0005, 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 5512.19.0005, 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 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