CLA-2-54:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of two woven upholstery fabrics from China
Dear Ms. Bakey:
In your letter dated March 1, 2023, you requested a tariff classification ruling. Sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 966 (Asbury) is a woven fabric of yarns of different colors. According to the information provided, this fabric is of plain weave construction and is composed of 100 percent non-textured polyester filament fibers. The fabric weighs 275 g/m². You indicate this fabric will be imported in 54-inch widths and will be used for upholstery.
Flexsteel Pattern 915 (Prize) is a bonded fabric consisting of a woven face fabric bonded to a knit backing fabric. According to the information provided, the plain weave face fabric is constructed of yarns of different colors, weighs 265 g/m² and is composed wholly of polyester textured filament yarns. The knit backing fabric weighs approximately 60 g/m². The total weight of the bonded fabric is 320 g/m². Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery.
We are unable to rule on Flexsteel Pattern 909 (Alley). The classification of this item involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to this item. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling.
Flexsteel Pattern 913 (Dream) will be issued under a separate ruling number, since it will need to be sent to the U.S. Customs and Border Protection Laboratory (CBP Laboratory) for analysis. The new ruling number assigned to this fabric is N331820. You will be receiving further information regarding the status of the ruling.
Flexsteel Pattern 974 (Priya) will be issued under a separate ruling number, since it will need to be sent to CBP Laboratory for analysis. The new ruling number assigned to this fabric is N331822. You will be receiving further information regarding the status of the ruling.
The applicable subheading for Flexsteel Pattern 966 (Asbury) will be 5407.61.9955, 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 85 percent or more by weight of polyester filaments: Containing 85 percent or more by weight of non-textured polyester filaments: Other: Of yarns of different colors: Weighing more than 170 g/m². The duty rate will be 14.9 percent ad valorem.
The applicable subheading for Flexsteel Pattern 915 (Prize) will be 5407.53.2060, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m². The duty rate will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5407.53.2060 and 5407.61.9955, 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 subheadings 5407.53.2060 and 5407.61.9955, HTSUS, listed above.
Additionally, you requested information on whether the fabric would be excluded from review under the Uyghur Forced Labor Prevention Act (UFLPA). All inquiries concerning the UFLPA should be sent in a separate email to the UFLPA group mailbox at [email protected].
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