CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a plain woven polyester upholstery fabric from China
Dear Ms. Bakey:
In your letter dated May 16, 2022, you requested a tariff classification ruling. A sample swatch was provided. The sample will be retained for reference purposes.
Flexsteel Pattern 42316, Logo Deck, is a dyed fabric of plain weave construction. According to the information provided, the fabric weighs 86 g/m2 and is composed wholly of polyester, of which 58 percent is staple fibers and 42 percent is textured filament yarns. The fabric contains 33 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. Based on the data provided, the average yarn number for this fabric has been calculated to be 64 in the metric system. You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5515.19.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers: of polyester staple fibers: Other: Other: Printcloth. However, based on the information provided, the fabric does not meet the requirements of printcloth.
For woven fabrics of Chapter 52, the term printcloth is defined in the (HTSUS) under Statistical Note 1(c):
The term "printcloth" means plain weave fabrics, weighing not more than 170 grams per square meter, of average yarn numbers 43-68, containing more than 33 singles yarns per
square centimeter and not containing multiple (folded) or cabled yarns, of square
construction, whether or not napped, of the following types:
(i) Fabrics, not combed; and
(ii) Other fabrics, measuring less than 168 cm in width.
As specified in the (HTSUS) under Chapter 52, Statistical Note 1(ij): The term “square construction” means fabrics of the following types: (i) Containing less than 79 warp ends and filling picks per square centimeter, of which the
difference between the total count of warp ends per centimeter and the total count of filling picks per centimeter is less than 11;
In order to meet the requirements of a printcloth fabric, the fabric must be of square construction. Based on the information provided, the fabric contains 33 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling, which does not meet the above definition of square construction. Because the fabric is not of square construction, the fabric cannot be printcloth.
The applicable subheading for Flexsteel Pattern 42316, Logo Deck, will be 5515.12.0010, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Poplin or broadcloth. The rate of duty will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0010, 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 5515.12.0010, 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 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