CLA-2-60:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a knit face fabric bonded to a woven backing fabric from China
Dear Ms. Bakey:
In your letter dated August 22, 2024, you requested a tariff classification ruling. A sample swatch was provided to this office. The sample will be retained for reference purposes.
Flexsteel Pattern 130 (Alpine) is a bonded fabric composed wholly of polyester. The face fabric is of warp knit cut pile construction and weighs 310 g/m². Additionally, based on visual examination, the fabric contains approximately 14 stitches per centimeter in the vertical direction. The woven backing fabric weighs 40 g/m². Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter you suggest classification under subheading 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fibers. However, the face fabric is of “other” pile construction, not looped pile.
For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. The applicable subheading for Flexsteel Pattern 130 (Alpine) will be 6001.92.0010, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. The applicable rate of duty will be 17.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0010, 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 6001.92.0010, 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 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