CLA-2-54:OT:RR:NC:N2:352
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 March 14, 2024, you requested a tariff classification ruling. Two sample swatches were provided to this office. The samples will be retained for reference purposes.
Flexsteel Pattern 417 (Beachwalk) is a woven fabric of yarns of different colors featuring a plaid design pattern. According to the information provided, the fabric is of other dobby weave construction, weighs 251 g/m2 and is composed wholly of polypropylene/olefin textured filament yarns. You state that the fabric has an acrylic coating applied to the reverse side of the fabric; however, this 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.
The applicable subheading for Flexsteel Pattern 417 (Beachwalk) will be 5407.73.2060, 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 synthetic filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The duty rate will be 8.5 percent ad valorem.
Flexsteel Pattern 531 (Sprinkle) is a woven fabric of yarns of different colors featuring a dotted design pattern. According to the information provided, the fabric is of jacquard weave construction, weighs 580 g/m2 and is composed wholly of polyester (of which 66 percent is textured filaments and 34 percent is staple yarns). You state that the fabric has an acrylic latex backing; however, this coating is not visible to the naked eye. You indicate 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, 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. However, based on the specification sheet provided to our office, the fabric is composed of 66 percent by weight of textured polyester filaments.
The applicable subheading for Flexsteel Pattern 531 (Sprinkle) will be 5407.93.2090, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other: Other: Other. The duty rate will be 12 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5407.73.2060 and 5407.93.2090, 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 5407.73.2060 and 5407.93.2090, 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