CLA-2-60:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric composed of a knit face fabric bonded to a woven backing fabric from China
Dear Ms. Bakey:
In your letter dated June 19, 2024, you requested a tariff classification ruling. A sample swatch was provided to this office.The sample will be retained for reference purposes.
The original production of the fabric Alvarado TC, which was the subject of N303021 has been discontinued. The name of the fabric remains the same, but the pattern number of the fabric has been updated. Additionally, there have been slight changes to the composition of the fabric.
Flexsteel Pattern 99, Alvarado TC, is a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric. The face fabric can be described as having a textured faux-suede appearance. According to the information provided, the printed face fabric is of warp knit construction. The fabric weighs 161 g/m2 and is composed wholly of polyester. Additionally, based on visual examination, the fabric contains more than 12 stitches per centimeter in the vertical direction. The woven backing fabric weighs 326.9 g/m2. The total weight of the bonded fabric is 487.9 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 6005.39.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, printed: Other: Other.However, based on visual examination of the fabric, the fabric is of warp knit cut pile construction and contains more than 12 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 Flexsteel Pattern 99, Alvarado TC, will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including long pile fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour.The applicable rate of duty will be 17.2% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0030, 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 6001.92.0030, 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, 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/.
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