CLA-2-55:OT:RR:NC:N2:352
Breena Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of plain-woven polyester upholstery fabric from China
Dear Ms. Bakey:
In your letter dated August 23, 2024, 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
021 (Rosecourt) is a printed fabric of plain weave construction. The fabric weighs 333.1 g/m2 and is
composed of 95.8 percent polyester staple fibers and 4.2 percent linen staple fibers. The fabric contains 10
warp ends per one centimeter and 11 filling picks per one centimeter. Additionally, the fabric contains 3 ply
yarns in both the warp and filling direction. The average yarn number for this fabric has been calculated to be
18.9 in the metric system. Your letter states that a plastic type 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 55-inch widths and will be used for upholstery.
In your letter, you suggest classification under 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. However, based on CBP Laboratory analysis, the fabric meets the requirements to be
classified as duck.
As per Statistical Note 1(f) to Chapter 55, the term “duck” means fabrics weighing more than 170 grams per
square meter, of average yarn number 26 or lower number, whether or not napped, of the following types:
(i) Plain weave, of which the warp or filling consists of multiple (folded) or cabled yarns; or
(ii) Woven as plain weave except that two or more warp ends are woven as one (tapered warp), whether or
not containing multiple (folded) or cabled yarns; this latter type of duck is not to be classified as a plain
weave fabric.
The applicable subheading for Flexsteel Pattern 021 (Rosecourt) will be 5512.19.0040, 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: Duck. The
rate of duty will be 13.6 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5512.19.0040, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 5512.19.0040, 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 5512.19.0040, 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/programs-administration/trade-remedies, 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