CLA-2-59:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a coated upholstery fabric from China
Ms. Bakey:
In your letter dated March 1, 2023, you requested a tariff classification ruling. A sample swatch was provided to this office. The sample will be retained for reference purposes.
Flexsteel Pattern 412, Marksman, is a coated fabric which can be described as having faux leather-like appearance. According to the information provided, the fabric has a polyurethane coating and is composed of 85 percent polyester and 15 percent cotton. The fabric weighs 460 g/m2. Your letter states that this fabric will be imported in 35-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Cellular: Of Polyurethanes: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Other. However, the backing of the coated fabric is considered to be more than for merely reinforcing purposes, as the fabric is of yarns of different colors.
Since the backing fabric is considered to be more than mere reinforcement and the polyurethane coating is visible to the naked eye, the fabric is considered to be a textile fabric which has been visibly coated with a plastic.
We are unable to rule on Flexsteel Pattern 420, Sound Wave. The classification of this item involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to this item. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling.
Additionally, Flexsteel Pattern 402, Caitlin, will be issued under a separate ruling number, since it will need to be sent to the U.S. Customs and Border Protection Laboratory (CBP Laboratory) for analysis. The new ruling number assigned to this fabric is N331819. You will be receiving further information regarding the status of the ruling.
The applicable subheading for Flexsteel Pattern 412, Marksman, will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: 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 5903.20.2500, 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 5903.20.2500, 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, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division