CLA-2-60:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001 United States
RE: The tariff classification four bonded pile fabrics of man-made fibers from China
Dear Ms. Bakey:
In your letter dated August 2, 2022, you requested a tariff classification ruling. Four 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) analysis has determined that Flexsteel Pattern 770, Richmond, is a bonded fabric consisting of a warp knit face fabric bonded to a weft knit backing fabric and is composed wholly of polyester. The face fabric is of two bar warp knit construction and has been coated with a cellular polyurethane type plastic material. The weight of the face fabric and coating is 272.9 g/m2. The backing fabric is of weft knit pile construction and weighs 196.7 g/m2. The bonded fabric is dyed a single uniform color and has a total weight of 363.1 g/m2. Additionally, the fabric is brushed on one surface and contains 8 stitches per centimeter in the vertical direction. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
CBP Laboratory analysis has determined that Flexsteel Pattern 768, Montour, is a bonded fabric consisting of a warp knit face fabric bonded to a weft knit backing fabric and is composed wholly of polyester. The face fabric is of two bar warp knit construction and has been coated with a cellular polyurethane type plastic material. The weight of the face fabric and coating is 239.4 g/m2. The backing fabric is of weft knit pile construction and weighs 182.8 g/m2. The bonded fabric is dyed a single uniform color and has a total weight of 422.2 g/m2. Additionally, the fabric is brushed on one surface and contains 9 stitches per centimeter in the vertical direction. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
CBP Laboratory analysis has determined that Flexsteel Pattern 112, Uscita, is a bonded fabric consisting of a warp knit face fabric bonded to a weft knit backing fabric and is composed wholly of polyester. The face fabric is of two bar warp knit construction and has been coated with a cellular polyurethane type plastic material. The weight of the face fabric and coating is 364.1 g/m2. The backing fabric is of weft knit pile construction and weighs 133.3 g/m2. The bonded fabric is dyed a single uniform color and has a total weight of 497.4 g/m2. Additionally, the fabric is brushed on one surface and contains 8 stitches per centimeter in the vertical direction. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
CBP Laboratory analysis has determined that Flexsteel Pattern 046, Eco Soft, is a bonded fabric consisting of a warp knit face fabric bonded to a weft knit backing fabric and is composed wholly of polyester. The face fabric is of two bar warp knit construction and has been coated with a cellular polyurethane type plastic material. The weight of the face fabric and coating is 276.9 g/m2. The backing fabric is of weft knit pile construction and weighs 186.1 g/m2. The bonded fabric is dyed a single uniform color and has a total weight of 464.4 g/m2. Additionally, the fabric is brushed on one surface and contains 8 stitches per centimeter in the vertical direction. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter you suggest classification of all four fabrics under subheading 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. We disagree. Note 1(c) to Chapter 60, HTSUS, states that this chapter does not cover: Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Since the instant fabric is a coated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001.
The applicable subheading for Flexsteel Patterns 770, 768, 112, and 046 will be 6001.92.0040, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Other. 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 6001.92.0040, 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 6001.92.0040, 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 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division