CLA-2-59:OT:RR:NC:N3:350
Ms. Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a coated woven polyester/cotton fabric from China
Dear Ms. Bakey:
In your letter dated November 6, 2020, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory analysis.
Flexsteel Pattern 835, R-Amelia, is a coated woven fabric which has been printed on one face with a floral design. The U.S. Customs and Border Protection (“CBP”) Laboratory has determined that the fabric is of plain weave construction, composed wholly of staple fibers, of which 93.5 percent is polyester and 6.5 percent is cotton. CBP laboratory analysis also indicated that this fabric has been coated with an acrylic type plastic material on one side, weighs 424.7 g/m2, and contains 92.6 percent textile, and 7.4 percent plastic, by weight. Your letter states that the fabric is produced in approximately 56-inch widths and will be used for upholstery.
In your letter you suggest classification under heading 5407, Harmonized Tariff Schedule of the United States (“HTSUS”), as a woven fabric of synthetic filament yarns. However, the plastic coating is visible to the naked eye. Therefore, classification under heading 5407, HTSUS, is not applicable.
The applicable subheading for Flexsteel Pattern 835, R-Amelia, will be 5903.90.2500, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, 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 5903.90.2500, 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, including information on exclusions and their effective dates, 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division