CLA-2-58:OT:RR:NC:N3:352
Ameet Shah
Culp, Inc.
1823 Eastchester Drive
High Point, NC 27265
RE: The tariff classification of a bonded woven chenille upholstery fabric from China
Dear Mr. Shah:
In your letter dated July 26, 2022, you requested a tariff classification ruling. A sample swatch was submitted. The sample will be retained for reference purposes.
Culp Style Ria PL is a bonded fabric composed of a woven face fabric bonded to a knit backing fabric. According to the information provided, the face fabric is of “other dobby” weave construction with chenille yarns woven on both sides of the fabric. The fabric is composed wholly of polyester textured filament yarns of different colors and weighs 415 g/m2. The fleece backing fabric is composed wholly of polyester and weighs 95 g/m2. The total weight of the bonded fabric is 510 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 indicate that this fabric will be imported in 55-inch widths and will be used for upholstery.
The applicable subheading for Culp Style Ria PL will be 5801.36.0020, 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: Chenille fabrics: Other. The 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 5801.36.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 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