CLA-2-54:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of a bonded polyester woven upholstery fabric from China
Dear Ms. Bakey:
In your letter dated March 6, 2023, you requested a tariff classification ruling. A sample swatch was provided to this office and was sent for laboratory analysis. The sample will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 78 (East Lake) is a bonded fabric composed of a woven face bonded to a knit backing fabric. The dyed face fabric is a variation of a twill weave construction and is not of 3-thread, 4-thread, or cross twill construction. The face fabric is composed wholly of textured filament yarns of man-made fibers, of which approximately 97 percent are polyester and 3 percent are nylon. The face fabric weighs 227.1 g/m2. The knit backing fabric is composed wholly of polyester and weighs 131 g/m2. Additionally, the glue that bonds the two layers together weighs 4.5 g/m2. The total weight of the bonded fabric is 362.6 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. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 5407.53.2060, Harmonized Tariff Schedule of the United States (HTSUS), as Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent of more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. However, the CBP Laboratory has confirmed that the face fabric is dyed a single uniform color.
Subheading Note 1(f) to Section XI defines dyed woven fabric. Woven fabric which:
(i) Is dyed a single uniform color other than white (unless the context otherwise requires) or has been treated with a colored finish other than white (unless the context otherwise requires), in the piece; or
(ii) Consists of colored yarn of a single uniform color.
The applicable subheading for Flexsteel Pattern 78 (East Lake) will be 5407.52.2060, 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 of more by weight of textured polyester filaments: Dyed: Other: Weighing more than 170 g/m2. The rate of duty will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5407.52.2060, 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 5407.52.2060, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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