CLA-2-58:OT:RR:NC:N2:352
Victor Mena
VM Customs Brokers
9505 Airway Road, Suite 600 San Diego, CA 92154
RE: The tariff classification of two upholstery fabrics from China
Dear Mr. Mena:
In your letter dated November 6, 2023, you requested a tariff classification ruling, on behalf of your client, Crystal Art Gallery. Two sample swatches (Fabric A and Fabric B) were provided to this office and were sent for laboratory analysis.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Fabric A is a knit fabric composed wholly of polyester. The bleached/unbleached fabric is of warp knit cut pile construction and weighs 383.4 g/m2. Additionally, the fabric contains 15 stitches per centimeter in the vertical direction.
In your letter you suggest classification under subheading 6001.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted: Long pile fabrics: Of man-made fibers. However, CBP Laboratory analysis has confirmed that the fabric is of warp knit cut pile construction and contains 15 stitches per centimeter in the vertical direction.
For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term velour refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.
The applicable subheading for Fabric A will be 6001.92.0010, HTSUS, which provides for Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour.The applicable rate of duty will be 17.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0010, 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 6001.92.0010, HTSUS, listed above.
CBP Laboratory has determined that Fabric B is of tufted construction with cut pile yarns inserted into a pre-existing base of a non-woven fabric. The pile yarns are composed wholly of man-made staple fibers. The nonwoven base is mechanically and thermally bonded and is composed wholly of man-made fibers. The fabric weighs 451.6 g/m2, of which 80 percent is cut pile staple fibers and 20 percent is nonwoven.
In your letter you suggest classification under subheading 5802.30.0090, HTSUS, which provides for Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703: Tufted textiles fabrics: Other. However, the CBP Laboratory has confirmed that the fabric is composed of man-made fibers, which is specifically provided for elsewhere in the HTSUS.
The applicable subheading for Fabric B will be 5802.30.0030, HTSUS, which provides for Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703: Tufted textiles fabrics: Of cotton; of man-made fibers. The duty rate will be 6.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5802.30.0030, 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 5802.30.0030, 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, 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 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