CLA-2-54:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a woven textured polyester upholstery fabric from China
Dear Ms. Bakey:
In your letter dated March 6, 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 122 (Novara) is a woven fabric of yarns of different colors featuring a textured design. According to the information provided, the fabric is of dobby weave construction, weighs 328 g/m2 and is composed of 95 percent polyester (of which 60 percent is textured filaments and 40 percent is staple yarns) and 5 percent nylon textured filament yarns. You state that the fabric has a synthetic latex backing; however, this coating is not visible to the naked eye. You indicate this fabric will be imported in 54-inch widths and will be used for upholstery.
We are unable to rule on Flexsteel Pattern 105 (C-Jovan) and Flexsteel Pattern 142 (Sabona). The classification of these items involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to these items. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling.
The applicable subheading for Pattern 122, Novara, will be 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. The duty rate will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5407.93.2090, 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 5407.93.2090, 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 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division