CLA-2-55:OT:RR:NC:N3:352
Jane Livingston
Gum Tree Fabrics
4002 South Eason Blvd. Tupelo, MS 38804
RE: The tariff classification of a bonded upholstery fabric from China
Dear Ms. Livingston:
In your letter dated September 20, 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 Gum Tree Fabric SKU # 11344 is a bonded fabric consisting of a woven face bonded to a nonwoven backing fabric. The woven face is of plain weave construction and weighs 212.10 g/m2. The face fabric is composed wholly of polyester yarns of different colors, of which 82.4 percent is staple fibers and 17.6 percent is filament yarns. Additionally, the woven face fabric has 10 warp ends and 8 filling picks per centimeter. The average yarn number for this fabric has been calculated to be 9 in the metric system. The nonwoven backing fabric weighs 139.6 g/m2 and is composed wholly of polyester fibers. 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 on rolls in 55-inch widths and will be used for upholstery.
Based on the specification sheet provided with your request, you suggest classification under subheading 5407.69.4060, 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, containing 85 percent or more by weight of polyester filaments: Other: Of yarns of different colors: Other: Weighing more than 170 g/m2. However, CBP Laboratory analysis has confirmed that the fabric does not consist of 85 percent or more by weight of polyester filament yarns, but mainly of staple fibers mixed with filaments.
The applicable subheading for Gum Tree Fabric SKU # 11344 will be 5515.12.0027, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Sheeting: Other. The rate of duty will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0027, 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 5515.12.0027, 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 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