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 jacquard woven polyester fabric from China
Dear Ms. Bakey:
In your letter dated November 6, 2020, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 898, Starshine ICL, is a coated fabric woven of yarns of different colors. According to the information provided, this fabric is of jacquard weave construction, and is composed of 100 percent polyester textured filament fibers. You state that the fabric has a synthetic latex backing. The sample weighs 320 g/m² and will be imported in approximately 54-inch widths.
In your letter, you suggest classification under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for woven fabrics of synthetic filament yarn without a coating visible to the naked eye. However, it is the opinion of this office that the plastic coating is visible to the naked eye.
The applicable subheading for Flexsteel Pattern 898, Starshine ICL, 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, 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