CLA-2-54:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of two woven upholstery fabrics from China
Dear Ms. Bakey:
In your letter dated April 5, 2023, you requested a tariff classification ruling. Sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 366 (Explorer) is a woven fabric of yarns of different colors. According to the information provided, this fabric is of plain weave construction and is composed of 100 percent textured polyester filament yarns. The fabric weighs 320 g/m². Your letter states that an acrylic coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate this fabric will be imported in 58-inch widths and will be used for upholstery.
In your letter, you suggest classification under 5407.61.9955, 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 polyester filaments: Containing 85 percent or more by weight of non textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m². However, based on the specification sheet provided with your request, the fabric is composed wholly of textured polyester filament yarns.
Flexsteel Pattern 356 (Rowan) is a dyed woven fabric of jacquard weave construction. According to the information provided, this fabric is composed of 55 percent polyester (of which 82 percent is staple fibers and 18 percent is filament yarns), 28 percent cotton (staple fibers) and 17 percent linen/flax (staple fibers). The fabric weighs 570 g/m². 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 5407.82.0090, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton: Dyed: Other. However, based on the specification sheet provided with your request, the weight of the staple fibers predominates over the weight of the filament yarns.
Flexsteel Pattern 383 (Ocelot) 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 N332645. You will be receiving further information regarding the status of the ruling.
Flexsteel Pattern 875 (M10613 Fossil) will be issued under a separate ruling number, since it will need to be sent to the CBP Laboratory for analysis. The new ruling number assigned to this fabric is N332646. You will be receiving further information regarding the status of the ruling.
The applicable subheading for Flexsteel Pattern 366 (Explorer) will be 5407.53.2060, 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 or more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m². The duty rate will be 12 percent ad valorem.
The applicable subheading for Flexsteel Pattern 356 (Rowan) will be 5514.23.0090, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 g/m²: Dyed: Other woven fabrics of polyester staple fibers: Other. The duty rate will be 14.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5407.53.2060 and 5514.23.0090, 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 subheadings 5407.53.2060 and 5514.23.0090, 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