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 woven upholstery fabrics from China
Dear Ms. Bakey:
In your letter dated March 6, 2023, you requested a tariff classification ruling. Sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 59 (Davinca BT) is a woven fabric of yarns of different colors. According to the information provided, this fabric is of twill weave construction and is composed of 100 percent textured polyester filament fibers. The fabric weighs 420 g/m². Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the 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.
Flexsteel Pattern 871 (Barbury FBT) is a woven face fabric of yarns of different colors. According to the information provided, this fabric is of plain weave construction, weighs 370 g/m² and is composed wholly of textured filament yarns, of which 95 percent is polyester and 5 percent is nylon. Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under 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. However, the weight of the polyester filament exceeds 85 percent, which is more specifically provided for elsewhere in the heading.
Flexsteel Pattern 852 (Florentino) will be issued under a separate ruling number, since it will need to be sent to the U.S. Customs and Border Protection Laboratory (CBP Laboratory) for analysis. The new ruling number assigned to this fabric is N331914. You will be receiving further information regarding the status of the ruling.
The applicable subheading for Flexsteel Pattern 59 (Davinca BT) will be 5407.53.2060, 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 textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m². The duty rate will be 12 percent ad valorem.
The applicable subheading for Flexsteel Pattern 871 (Barbury FBT) 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5407.53.2060, 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 5407.53.2060, 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 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