CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a jacquard-woven upholstery fabric from China
Dear 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 398, Iggy, is a woven fabric of yarns of different colors. According to the information provided, the fabric is of jacquard weave construction, weighs 660 g/m2 and is composed of 65 percent polyester (of which 70 percent is staple fibers and 30 percent is textured filament yarns), 28 percent viscose rayon textured filament yarns and 7 percent linen/flax staple fibers. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.73.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of synthetic filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. However, based on the specification sheet provided with your request, the fabric does not consist of 85 percent or more by weight of synthetic filament yarns, but mainly of staple fibers mixed with man-made filaments.
The applicable subheading for Flexsteel Pattern 398, Iggy, 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.
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. Additionally, you requested information on whether the fabric would be excluded from review under the Uyghur Forced Labor Prevention Act (UFLPA). All inquiries concerning the UFLPA should be sent in a separate email to the UFLPA group mailbox at [email protected].
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 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division