CLA-2-58:OT:RR:NC:N2:352
Victor Mena
VM Customs Brokers
9505 Airway Road, Suite 600 San Diego, CA 92154
RE: The tariff classification of a bonded chenille multi-layer fabric from China
Dear Mr. Mena:
In your letter dated May 3, 2023, on behalf of your client, Crystal Art Gallery, 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.
The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the bonded fabric is composed of 4-layers. The top layer is other than plain, satin or twill weave construction and is composed wholly of polyester (layer 1) that is laminated on one surface with a polyurethane plastic type material (layer 2). The lamination is bonded (glue) on the other surface to a double knit layer (layer 3) composed wholly of polyester that is bonded (glue) to a nonwoven layer composed wholly of polyester. The nonwoven layer (layer 4) has an application of a dotted pattern of a polyvinyl chloride plastic type material. Additionally, the top layer is composed of chenille yarns on both sides of the fabric, of which 77.7 percent are chenille fibers and 22.3 percent are filament fibers. The top layer has a mass per unit area of 369.6 ± 5.5 grams per square meter.
In your letter you suggest classification for the bonded chenille fabric under subheading 5903.20.2500, Harmonized Tariff Schedule of the United States (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. However, the fabric is constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59, HTSUS. The Note states: This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
The applicable subheading for the bonded chenille fabric will be 5801.36.0020, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: Other. The rate of duty will be 9.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5801.36.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 5801.36.0020, 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, including information on exclusions and their effective dates, 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/.
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