CLA-2-54:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of three upholstery fabrics from China
Dear Ms. Bakey:
In your letter dated June 27, 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 996 (Dalton) is a bonded fabric consisting of a woven face bonded to a non woven backing fabric. According to the information provided, the dyed face fabric is of plain weave construction, weighs 215 g/m² and is composed wholly of polyester textured filament yarns. The non woven backing fabric weighs 100 g/m². The total weight of the bonded fabric is 315 g/m². Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. 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 subheading 5407.69.2060, 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 polyester filaments: Other: Dyed: Weighing more than 170 g/m². However, based on the specification sheet provided with your request, the fabric is composed wholly of textured polyester filaments, which is specifically provided for in the tariff.
The applicable subheading for Flexsteel Pattern 996 (Dalton) will be 5407.52.2060, 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 of more by weight of textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2. The rate of duty will be 14.9 percent ad valorem.
Flexsteel Pattern 47 (M11391 Natural Confetti) is a bonded fabric consisting of a woven face fabric bonded to a knit backing fabric. According to the information provided, the face fabric is of other dobby weave construction, weighs 348 g/m² and is composed wholly of polyester fibers of yarns of different colors, of which 80 percent are non textured filament yarns and 20 percent are staple fibers. The knit backing fabric weighs approximately 80 g/m². The total weight of the bonded fabric is 428 g/m². Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. You indicate this fabric will be imported in 57-inch widths and will be used for upholstery.
The applicable subheading for Pattern 47 (M11391 Natural Confetti) will be 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: Other. The duty rate will be 12 percent ad valorem.
Flexsteel Pattern 95 (Howell) is a coated fabric woven of yarns of different colors. According to the information provided, the fabric is of other dobby weave construction and is composed wholly of man-made fibers, of which 73 percent is polyester and 27 percent is acrylic; the sample weighs 466 g/m². Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric. You indicate the fabric will be imported in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5512.99.0005, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Other: Other: Of yarns of different colors, except blue denim or jacquard weave. However, it is the opinion of this office that the plastic coating is visible to the naked eye and would therefore be classified in Chapter 59.
The applicable subheading for Flexsteel Pattern 95 (Howell) will be 5903.90.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5407.52.2060, 5407.93.2090 and 5903.90.2500, 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 subheadings 5407.52.2060, 5407.93.2090 and 5903.90.2500, 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