CLA-2-55:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a woven polyester/rayon/cotton upholstery fabric from China
Dear Ms. Bakey:
In your letter dated August 21, 2020, you requested a tariff classification ruling. A sample swatch was provided to this office and sent for laboratory analysis.
Flexsteel Pattern 180, Zara, is a printed fabric with a subdued mosaic design on the face side only. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the woven fabric is other than plain, satin, twill or dobby weave construction. The fabric is composed wholly of staple fiber yarns, of which 77.4 percent is polyester, 20.6 percent is rayon and 2 percent is cotton. The fabric contains 67 single yarns per centimeter in the warp and 40 single yarns per centimeter in the filling, with an average yarn number of 23.2. The fabric weighs 461.5 g/m2. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5407.84.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton: Printed: Other. However, CBP Laboratory analysis has confirmed that the fabric is constructed wholly of staple fiber yarns and is mixed mainly or solely with rayon.
The applicable subheading for Flexsteel Pattern 180, Zara, will be 5515.11.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with viscose rayon staple fibers: Other. The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.11.0090, HTSUS, unless specifically excluded, are subject to an 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 5515.11.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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