CLA-2-59:OT:RR:NC:N3:350
Ameet Shah
Culp Inc.
1823 Eastchester Dr.
Highpoint, NC 27265
RE: The tariff classification of a coated upholstery fabric from China
Dear Mr. Shah:
In your letter dated February 22, 2023, you requested a tariff classification ruling. A sample was provided to this office.
In your letter and subsequent correspondence you indicate that style “Dillon T/R” is a twill weave fabric with a plastic coating. You state the coated fabric is composed of 61.3 percent plastic polyurethane coating, 34.3 percent polyester staple fibers and 4.4 percent rayon staple fibers. The fabric weighs 440 g/m2 and contains two layers of plastic coating, one inner cellular layer and an outer layer which is compact. Based upon our observation, the fabric’s yarns contain a heathered or marled effect and the plastic coating is visible to the naked eye. You state the fabric will be imported in widths of 55 inches, used for upholstery and imported from China.
The applicable subheading for style “Dillon T/R” will be 5903.20.2500, 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: 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 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 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 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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