CLA-2-52:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a cotton printed woven upholstery fabric from Pakistan
Dear Ms. Bakey:
In your letter dated September 28, 2018, you requested a tariff classification ruling. A sample swatch was submitted.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 202, Pradesh Frame BK, is a printed plain woven fabric composed wholly of 1-ply cotton staple yarns and weighs 284 g/m2. It contains 16 warp ends per centimeter and 14 filling picks per centimeter; the average yarn number for this fabric has been calculated to be 11 in the metric system. You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
Statistical Note 1 to Chapter 52 states that for the purposes of the woven fabrics of chapter 52:
(h) The term "duck" means fabrics weighing more than 200 grams per square meter, of average yarn number 26 or lower number, whether or not napped, of the following types:
(i) Plain weave, of which the warp or filling consists of multiple (folded) or cabled yarns; or
(ii) Woven as plain weave except that two or more warp ends are woven as one (taped
warp), whether or not containing multiple (folded) or cabled yarns; this latter type of duck is not to be classified as a plain weave fabric.
In your letter, you suggest classification under 5209.51.6090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2 : Printed: Plain Weave: Other: Plain weave duck. However, CBP Laboratory analysis has confirmed this fabric is of plain weave construction composed wholly of 1-ply cotton staple yarns.
The applicable subheading for Flexsteel Pattern 202, Pradesh Frame BK, will be 5209.51.6035, HTSUS, which provides for Woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2 : Printed: Plain Weave: Other: Sheeting: Not Napped: Other. The rate of duty will be 8.4 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