CLA-2-58:OT:RR:NC:N3:350
Mr. Ameet Shah
Culp Inc.
7209 Hwy 158 E.
Stokesdale, NC 27357
RE: The tariff classification of a Pinsonic-quilted three-layer upholstery fabric from China
Dear Mr. Shah:
In your letter dated August 8, 2019, you requested a tariff classification ruling. A sample was provided.
Culp Style Highlander JB is a three-layer fabric, comprised of a printed warp knit cut pile fabric and a woven backing fabric, separated by a nonwoven middle layer which provides the fabric with extra bulk and cushioning. The product is said to be composed wholly of polyester. The layers are held together by Pinsonic quilting, which imparts a raised, puffy appearance resembling a traditionally quilted fabric. According to the information provided, the weights of the layers are as follows: face layer-240 g/m2; middle layer-130 g/m2 and backing layer-90 g/m2, for a total weight of 460 g/m2. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery.
The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, describe products of heading 5811, Quilted textile products in the piece composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10, as follows:
This heading covers textile products in the piece consisting of :
(1) a layer of fabric, normally knitted or woven or of nonwovens, and a layer of padding material (of textile fibres frequently in the form of a web, of felt, of cellulose wadding, of foam plastics or of foam rubber, for example), or
(2) two layers of fabric, normally knitted or woven or of nonwovens, or of combinations thereof, separated by a layer of padding.
These layers are usually held together by needling or stitching (including stitch bonding) either with straight rows of stitches or by stitching in a decorative pattern, provided the stitches are used principally to quilt and do not constitute designs giving the product the character of embroidery. They may also be held together by knotted ties, or by adhesive, by heat bonding or other means, provided the product also has a quilted effect, that is, has a raised or puffed effect similar to quilting by stitching, needling or stitch bonding.
The applicable subheading for Culp Style Highlander JB will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10: Of man-made fibers. The rate of duty will be 8% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5811.00.3000, HTSUS, unless specifically excluded, are subject to the 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 5811.00.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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