CLA-2-54:OT:RR:NC:N3:352
Ms. Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded polyester woven upholstery fabric from China
Dear Ms. Bakey:
In your letter dated July 24, 2018 you requested a tariff classification ruling. A sample swatch was provided.
Flexsteel Pattern 168, Dakota, is a bonded fabric consisting of a woven fabric laminated to a nonwoven backing fabric. From visual examination, the fabric can be described as having a heathered appearance with an array of brown color tones throughout the fabric. According to the information provided, the fabric is composed wholly of textured polyester filaments. The face fabric weighs 360 g/m2. Your letter states that the backing fabric is composed wholly of textured polyester filaments and weighs 120 g/m2. The combined total weight of the bonded fabric is 480 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.
In your letter you suggest classification under subheading 5407.52.2060, Harmonized Tariff Schedule of the United States (HTSUS), as Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent of more by weight of textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2. However, Subheading Note 1(g) to Section XI defines woven fabric of yarns of different colors as consisting “of yarns of different colors or yarns of different shades of the same color.” The instant fabric is of different shades of the same color and, therefore, not classified as a dyed fabric.
The applicable subheading for Flexsteel Pattern 168, Dakota, 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 of more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The rate of duty will be 12 percent ad valorem.
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 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