CLA-2-52:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a cotton woven upholstery fabric from Pakistan
Dear Ms. Bakey:
In your letter dated July 26, 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.
The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern
795 (Paint Box) is a printed fabric of varied plain weave construction. The fabric weighs 326.5 g/m2 and is
composed of 78.8 percent cotton staple fibers and 21.2 percent linen staple fibers. The fabric is composed of
single ply yarns in both the warp and filling direction. Additionally, the fabric contains 15 warp ends per one
centimeter and 14 filling picks per one centimeter. The average yarn number for this fabric has been
calculated to be 9 in the metric system. 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 5212.25.6090, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Other woven fabrics of cotton: Weighing more than 200 g/m2: Printed:
Other: Other: Other. However, based on the CBP Laboratory analysis, the fabric meets the requirements to be
classified as sheeting.
For woven fabrics of Chapter 52, the term sheeting is defined in the HTSUS under Statistical Note 1(b):
The term "sheeting" means plain weave fabrics, whether or not napped, of the following types:
(i) Fabrics weighing not more than 200 grams per square meter, of square construction, containing more than
33 warp ends and filling picks per square centimeter, of average yarn number 68 or lower number, but not
including printcloth; and
(ii) Fabrics weighing more than 200 grams per square meter, but does not include:
(A) Fabrics of which the warp or filling consists of multiple (folded) or cabled yarns, of average yarn
number 26 or lower number; and
(B) Fabrics of average yarn number 27 or higher number, not of square construction.
The applicable subheading for Flexsteel Pattern 795 (Paint Box) will be 5212.25.6030, HTSUS, which
provides for Other woven fabrics of cotton: Weighing more than 200 g/m2: Printed: Other: Other: Sheeting.
The rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 5212.25.6030, HTSUS, listed above.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division