CLA-2-60:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a warp knit cut pile face fabric bonded to a knit backing fabric from China
Dear Ms. Bakey:
In your letter dated July 8, 2022, you requested a tariff classification ruling. A sample swatch was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 342, Seascape, is a bonded fabric consisting of a knit face fabric bonded to a knit backing fabric and is composed wholly of polyester. The printed face fabric is of warp knit cut pile construction and weighs 240.8 g/m2. Additionally, the fabric contains 21 stitches per centimeter in the vertical direction. The dyed backing fabric is of weft knit pile construction and weighs 171.6 g/m2. The total weight of the bonded fabric is 412.4 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 6005.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, printed: Other: Other. However, CBP Laboratory analysis has confirmed that the fabric is a warp knit cut pile that contains 21 stitches per centimeter in the vertical direction.
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 342, Seascape, 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 fabric 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 and Border Protection 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