CLA-2-59:OT:RR:NC:N3:350
Carie Samuel
Ascent Global Logistics International LLC
2424 W. Kingsley St.
Springfield, MO 65807
RE: The tariff classification of a coated upholstery fabric from China
Dear Ms. Samuel:
In your letter dated May 26, 2022, you requested a tariff classification ruling on behalf of your client, Max Home LLC., for a coated upholstery fabric. A sample was provided to this office.
In your letter and subsequent correspondence, you indicate that style “Caliber SBR” is a woven textile fabric produced on a dobby loom. The sample is said to be unbleached, yarn dyed, and coated with a foam SBR backing on one surface, which you indicate is not rubber based, but plastic in nature. Caliber SBR is composed wholly of polyester fibers, weighs approximately 600 g/m2, and will be imported from China to be used in the residential upholstery industry.
In your letter you indicate that your shipper believes classification of this fabric is appropriate under 5906.99.2500, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for rubberized textile fabrics. However, you have indicated that the fabric is not rubberized but rather a plastic, therefore, heading 5906 will not apply. Your importer has suggested classification under 5407.52.2060 as a dyed woven fabric of synthetic filament yarn. Our observations indicate that the plastic backing is visible to the naked eye, therefore classification under heading 5407 will not apply.
The applicable subheading for style “Caliber SBR” will be 5903.90.2500, HTSUS, which provides for: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, 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 5903.90.2500, 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, including information on exclusions and their effective dates, 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division