CLA-2-58:OT:RR:NC:N3:352
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a polyester woven chenille upholstery fabric from China
Dear Ms. Bakey:
In your letter dated April 05, 2021, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 842 “Libra” is a printed fabric with a mosaic circular design. According to the information provided, the fabric is of plain weave construction, is composed wholly of polyester non-textured filament yarns, and weighs 400 g/m2. The fabric has a coating applied to the reverse side of the fabric that is visible. You indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
Although the fabric has a visible coating on the reverse side of the fabric, the fabric is constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59, Harmonized Tariff Schedule of the United States, HTSUS. The Note states:
This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
In your letter, you suggest classification under 5801.36.0010, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one side only. However, based on the sample submitted, the fabric contains chenille yarns on both sides of the fabric.
The applicable subheading for Flexsteel Pattern 842 “Libra” will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.36.0020, 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 5801.36.0020, 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