CLA-2-59:OT:RR:NC:N2: 350
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a coated upholstery fabric from China
Dear Ms. Bakey:
In your letter dated March 18, 2024, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 408, referred to as Cavern on the fiber detail sheet submitted, is a coated warp knit fabric. According to the information provided, this fabric is composed wholly of polyester yarns. Your letter indicates that a polyurethane coating has been applied to the fabric. The fabric weighs 310 g/m2 and the polyurethane coating weighs 100 g/m2, for a total combined weight of 410 g/m2. You indicate that this fabric will be used for upholstery.This office recognizes the plastic coating on the subject fabric to be visible to the naked eye. Our observations indicate the presence of raised fibers.
In your submission you suggest classification of this fabric under subheading 5903.20.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Other: Over 70 percent by weight of rubber or plastics. However, the weight of the plastic coating is only 33 percent.
The applicable subheading for Flexsteel Pattern 408, referred to as Cavern, will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: 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 subheading 5903.20.2500, 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 subheading 5903.20.2500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Title 19 of the Code of Federal Regulations (19 CFR Part 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division