CLA-2-52:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a dyed plain woven cotton upholstery fabric from China
Dear Ms. Reilly:
In your letter dated July 25, 2017, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis.
Flexsteel Pattern 726, 9173 Angelina is a dyed plain weave fabric. Although the specification sheets provided indicate that the fabric is composed of 70 percent polyester and 30 percent cotton, U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is composed wholly of 3-ply staple cotton (69.9 percent by weight) and polyester (30.4 percent by weight) yarns. The sample is of plain woven construction, dyed, and weighs 463.1 g/m2. The fabric contains 15 warp yarns per cm, 8 filling picks per cm and has an average yarn number of 14. You indicate this fabric will be imported in 55 to 56-inch widths and will be used for upholstery.
In your submission you recommend classification under subheading 5407.82.0090, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic filament yarn. However, such classification is precluded as CBP laboratory analysis has indicated that cotton predominates by weight.
The applicable subheading for Pattern 726, 9173 Angelina will be 5211.31.0090, HTSUS, which provides for Woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m²: Dyed: Plain weave: Plain weave duck. The duty rate will be 8.1 percent 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division