CLA-2-52:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a cotton woven upholstery fabric from China
Dear Ms. Bakey:
In your letter dated April 5, 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 340 (Delilah) is a woven fabric with a printed abstract floral design. According to the information provided, the fabric is of plain weave construction, weighs 337 g/m2 and is composed wholly of staple fibers, of which 70 percent is cotton and 30 percent is linen/flax. Additionally, the fabric has 13.0 warp ends and 12.2 filling picks per centimeter. The average yarn number for this fabric has been calculated to be 7.47 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 under 5211.51.0020, Harmonized Tariff Schedule of the United States, (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: Poplin or broadcloth. However, based on the specification sheet provided with your request, the cotton fabric is not mixed mainly or solely with man-made fibers, but linen/flax fibers. Additionally, the fabric does not meet the requirements of poplin or broadcloth.
For woven fabrics of Chapter 52, the term poplin or broadcloth is defined in the HTSUS under Statistical Note 1(a):
The term "poplin or broadcloth" means plain weave fabrics, not of square construction, whether or not napped, but does not include the following types:
(i) Fabrics weighing not more than 200 grams per square meter, containing 33 or less warp ends and filling picks per square centimeter; and
(ii) Fabrics weighing more than 200 grams per square meter, of average yarn number 26 or lower number.
The applicable subheading for Flexsteel Pattern 340 (Delilah) will be 5212.25.6030, HTSUS, which provides for Other woven fabrics of cotton: Weighing more than 200 g/m2: Printed: Other: Other: Sheeting. 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 5212.25.6030, 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 5212.25.6030, 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, including information on exclusions and their effective dates, 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