CLA-2-58:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric, from China
Dear Ms. Bakey:
In your letter dated March 6, 2019, you requested a tariff classification ruling. A sample swatch was provided to this office.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 634, Desi INW, is a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric and is composed wholly of man-made fibers. The cut corduroy face fabric is composed of yarns of different colors and weighs 226.5 g/m2. The dyed backing fabric is of non-woven construction. The total weight of the bonded fabric is 354.7 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 54-inch widths and will be used for upholstery.
The applicable subheading for Flexsteel Pattern 634, Desi INW, will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Cut corduroy. The rate of duty will be 14 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