CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven polyester upholstery fabric from China
Dear Ms. Bakey:
In your letter dated March 1, 2023, you requested a tariff classification ruling. A sample swatch was provided to this office. The sample will be retained for reference purposes.
Flexsteel Pattern 844, M11288 Linen, is a woven fabric of yarns of different colors, characterized by an ornate design featuring a tone-on-tone color scheme. According to the information provided, the fabric is of jacquard weave construction, weighs 586 g/m2 and is composed wholly of polyester, of which 80 percent is staple fibers and 20 percent is filament yarns. You indicate that this fabric will be imported in 58-inch widths and will be used for upholstery.
The applicable subheading for Flexsteel Pattern 844, M11288 Linen, will be 5515.12.0090, 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: 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 5515.12.0090, 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 5515.12.0090, 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