CLA-2-55:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a plain woven 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 and was sent for laboratory analysis. The sample will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 181 (Pamplona) is a printed fabric of plain weave construction. The fabric weighs 315.9 g/m² and is composed wholly of polyester, of which 93.2 is staple fibers and 6.8 percent is filament fibers. The fabric contains 34 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling. The average yarn number for this fabric has been calculated to be 20 in the metric system. 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 5512.19.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Other. However, the CBP Laboratory has confirmed that the fabric is of plain weave construction, which is specifically provided for in the tariff.
The applicable subheading for Flexsteel Pattern 181 (Pamplona) will be 5512.19.0027, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Sheeting: Other. The rate of duty will be 13.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5512.19.0027, 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 5512.19.0027, 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 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