CLA-2-58:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded upholstery fabric consisting of a polyester face fabric of woven cut weft pile construction laminated to a nonwoven backing fabric, from China
Dear Ms. Miller:
In your letter dated February 6, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Pattern 594 Polo Club INW is a soft woven fabric laminated to a nonwoven backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. According to Customs and Border Protection (CBP) laboratory analysis, the face fabric is of woven cut weft pile construction. The base fabric of the face layer consists wholly of polyester textured filament yarns; the pile yarns consist of synthetic polyester/nylon fibers. The backing fabric, dyed a single uniform color, is composed wholly of polyester fibers and is of nonwoven construction. The weight of the face fabric is 282.9 g/m2 and the backing fabric is 112.2 g/m2, with an overall fabric weight of 395.1 g/m2. Your correspondence indicates that the fabric is produced in widths of 55 inches and will be used for upholstery.
In your letter, you suggest that this fabric be classified as a woven pile fabric of cut corduroy construction under subheading 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section as having the pile arranged in rows or wales.
Classification of this fabric as a corduroy fabric is precluded, as CBP laboratory analysis has determined that the face fabric has a construction not consistent with that depicted in the Explanatory Notes for corduroy, as shown below.
For the purposes of subheadings 5801.22 and 5801.32, the following illustrations of the section through the warp should be used to distinguish cut corduroy from other cut weft pile fabrics :
The applicable subheading for Pattern 594 Polo Club INW will be 5801.33.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. The rate of duty will be 9.8% ad valorem.
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 World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division