CLA-2-60:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification two bonded upholstery fabrics of man-made fibers from China
Dear Ms. Bakey:
In your letter dated June 20, 2022, you requested a tariff classification ruling. Two sample swatches were provided to this office and were sent for laboratory analysis. The samples will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 033, Intercity, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 249.8 g/m2. Additionally, the fabric contains 22 stitches per centimeter in the vertical direction. The backing fabric is of plain weave construction and weighs 113.3 g/m2. The total weight of the bonded fabric is 363.1 g/m2. 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. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery.
CBP Laboratory has determined that Flexsteel Pattern 075, Future Perfect, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric and is composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 215 g/m2. Additionally, the fabric contains 21 stitches per centimeter in the vertical direction. The backing fabric is of plain weave construction and weighs 116.3 g/m2. The total weight of the bonded fabric is 331.3 g/m2. 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. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 6001.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pile fabrics, including “log pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. However, CBP Laboratory analysis has confirmed that the face fabric weight for both fabric patterns is less than 271 grams per square meter and it is the face fabric which imparts the product with the essential character.
For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction.
The applicable subheading for Flexsteel Pattern 033, Intercity, will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The applicable rate of duty will be 17.2% ad valorem.
The applicable subheading for Flexsteel Pattern 075, Future Perfect, will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The applicable rate of duty will be 17.2% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0030, 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 6001.92.0030, HTSUS, listed above.
Additionally, you requested information on whether the fabrics would be excluded from review under the Uyghur Forced Labor Prevention Act (UFLPA). All inquiries concerning the UFLPA should be sent in a separate email to the UFLPA group mailbox at [email protected].
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 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