CLA-2-54:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of two bonded upholstery fabrics of man-made fibers from China
Dear Ms. Bakey:
In your letter dated August 18, 2022, you requested a tariff classification ruling. Two sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 313, Roxboro WNW, is a bonded fabric consisting of a woven face fabric and non-woven backing fabric. According to the information provided, the face fabric is of other dobby weave construction, weighs 235 g/m2 and is composed wholly of man-made fibers of yarns of different colors, of which 92 percent are polyester textured filament yarns and 8 percent are nylon textured filament yarns. The needle punched nonwoven backing fabric is composed wholly of polyester fibers and weighs 125 g/m2. The total weight of the bonded fabric is 360 g/m2. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. You indicate this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.93.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other: Other: Other. However, based on the specification sheet provided with your request, the fabric is composed of 92 percent polyester textured filament yarns, which is specifically provided for in another subheading.
The applicable subheading for Pattern 313, Roxboro WNW, will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The duty rate will be 12 percent ad valorem.
Flexsteel Pattern 790, Downy, is a bonded fabric consisting of a knit face fabric and a woven backing fabric. According to the information provided, the knit face fabric is a long pile composed wholly of polyester and weighs 250 g/m2. The woven backing fabric is composed wholly of polyester and weighs 100 g/m2. The total weight of the bonded fabric is 350 g/m2. Based on the relative weights, quantity, and design 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 6001.92.0020, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Other. However, according to the specification sheet that was provided with your request, the fabric is a long pile.
Additional U.S. Note 1 to Chapter 60, HTSUS, states: For purposes of heading 6001, the term “long pile fabrics” refers to fabrics made by inserting fibers from card sliver into the loops of the ground fabric during knitting.
The applicable subheading for Flexsteel Pattern 790, Downy, will be 6001.10.2000, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: “Long pile” fabrics: Of man-made fibers. 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 subheadings 5407.53.2060 and 6001.10.2000, 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 subheadings 5407.53.2060 and 6001.10.2000, 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