CLA-2-52:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of three woven upholstery fabrics from China and Turkey
Dear Ms. Bakey:
In your letter dated April 5, 2023, you requested a tariff classification ruling. Three sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 311 (Ainslee) is a woven fabric of yarns of different colors that has the appearance of a dense fibrous surface. According to the information provided, the fabric is of satin weave construction, weighs 542 g/m2 and is composed of 49 percent polyester (of which 52 percent is filament yarns and 48 percent is staple fibers), 22 percent polypropylene (staple fibers), 22 percent acrylic (filament yarns) and 7 percent rayon (staple fibers). The specification sheet states that an acrylic back 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 55-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.94.2050, 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: Printed: Other: Other: Satin weave or twill weave. However, based on the specification sheet provided with your request, the weight of the staple fibers predominates over the weight of the filament yarns.
Flexsteel Pattern 316 (Alto) is a woven fabric with a printed design. According to the information provided, the fabric is of plain weave construction, weighs 285 g/m2 and is composed wholly of staple fibers, of which 59 percent is cotton and 41 percent polyester. Additionally, the fabric has 24.4 warp ends and 12.6 filling picks per centimeter. The average yarn number for this fabric has been calculated to be 12.98 in the metric system. You indicate that this fabric will be imported in 56-inch widths and will be used for upholstery.
Flexsteel Pattern 320 (Bimini) is a woven fabric with a printed design. According to the information provided, the fabric is of plain weave construction, weighs 285 g/m2 and is composed of 54 percent cotton staple fibers and 46 percent polyester filament yarns. Additionally, the fabric has 24.4 warp ends and 12.6 filling picks per centimeter. The average yarn number for this fabric has been calculated to be 12.98 in the metric system. You indicate that this fabric will be imported in 56-inch widths and will be used for upholstery.
In your letter you suggest classification for both Flexsteel Pattern 316 (Alto) and Flexsteel Pattern 320 (Bimini) under 5211.20.21, HTSUS, which provides for Woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2: Bleached: Plain weave. However, based on the specification sheet provided with your request, the fabrics are first bleached and then printed with a design.
The applicable subheading for Flexsteel Pattern 311 (Ainslee) will be 5515.12.0040, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Satin weave or twill weave. The rate of duty will be 12 percent ad valorem.
The applicable subheading for both Flexsteel Pattern 316 (Alto) and Flexsteel Pattern 320 (Bimini) will be 5211.51.0030, HTSUS, which provides for Woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2: Printed: Plain weave: Sheeting: Not napped. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5211.51.0030, 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 5211.51.0030, 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