CLA-2-55:OT:RR:NC:N3:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street Dubuque, IA 52001
RE: The tariff classification of polyester staple woven upholstery fabric from China
Dear Ms. Bakey:
In your letter dated April 5, 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 172 (Whisperworth) is a woven fabric that can be described as having a delicate “Pussy Willow” design. According to the information provided, the printed fabric is of dobby weave construction, weighs 329 g/m2 and is composed wholly of staple fibers, of which 98.5 percent is polyester and 1.5 percent is linen/flax. Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
Flexsteel Pattern 340 (Delilah) 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 N332627. You will be receiving further information regarding the status of the ruling.
The applicable subheading for Flexsteel Pattern 172 (Whisperworth) will be 5512.19.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Other. The rate of duty will be 13.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5512.19.0090, 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 55512.19.0090, 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