CLA-2-55:OT:RR:NC:N3:352
Ameet Shah
Culp, Inc.
1823 Eastchester Drive
Highpoint, NC 27265
RE: The tariff classification of three laminated upholstery fabrics from China
Dear Mr. Shah:
In your letter dated November 16, 2018, you requested a tariff classification ruling. Three fabric styles, identified as Hallandale INW, Halifax ITW and Polo Club NWB, were provided to this office and were sent for laboratory testing.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that style, Hallandale INW, is a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric. The face fabric is of a weave other than plain, twill or satin construction; it is composed of 94.6 percent polyester (of which 61.7 percent is staple fibers and 32.9 percent is textured filament yarns) and 5.4 percent nylon staple fibers of yarns of different colors and weighs 297.7 g/m2. The bleached backing fabric is non-woven and weighs 108.4 g/m2. The total weight of the bonded fabric is 406.1 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. You state that this fabric will be imported in 55-inch widths and will be used for upholstery.
CBP Laboratory has determined that style, Polo Club NWB, is a bonded fabric consisting of a woven face fabric laminated to a non-woven backing fabric. The face fabric is of woven cut pile construction composed wholly of man-made fibers of yarns of different colors; it weighs 292.4 g/m2. The dyed backing fabric weighs 96 g/m2. The total weight of the bonded fabric is 388.4 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. You state that this fabric will be imported in 55-inch widths and will be used for upholstery.
CBP Laboratory has determined that style, Halifax ITW, is a bonded fabric consisting of a woven face fabric laminated to a plain weave backing fabric. CBP Laboratory has determined that the woven face fabric is not of pile construction and does not contain chenille yarns. The face fabric is composed of yarns of different colors and is other than plain, satin or twill weave construction. The face fabric is composed wholly of polyester, of which 60.9 percent is staple fibers and 39.1 percent is filament yarns; it weighs 292.5 g/m2. The total weight of the bonded fabric is 428.3 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. You state that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. However, CBP Laboratory has determined that not all of the styles are of pile construction.
The applicable subheading for style, Hallandale INW, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The rate of duty will be 12 percent ad valorem.
The applicable subheading for style, Halifax ITW, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The rate of duty will be 12 percent ad valorem.
The applicable subheading for style, Polo Club NWB, will be 5801.33.0000, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. The applicable rate of duty will be 9.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0090, 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 5515.12.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.33.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 5801.33.0000, 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division