CLA-2-58:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a woven cut warp pile upholstery fabric from Indonesia
Dear Ms. Bakey:
In your letter dated April 5, 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.
The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 383 (Ocelot) is a woven jacquard fabric of warp pile construction. According to the CBP laboratory, the fabric is composed wholly of man-made fibers, of which 56.5 percent is rayon (pile) and 43.5 is polyester (ground). The rayon (pile) portion of the fabric is made of both cut and uncut pile, of which 31 percent is cut and 25.5 percent is uncut. The fabric weighs 617.7 g/m2. You indicate the fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5516.23.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of artificial staple fibers: Containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: Of yarns of different colors: Other. However, based on the CBP Laboratory analysis, the woven fabric is constructed of warp pile.
The applicable subheading for Pattern 383 (Ocelot) will be 5801.37.5010, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Warp pile fabrics: Cut: Over 271 grams per square meter. The rate of duty will be 17.2 percent ad valorem.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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