The tariff classification of a bonded polyester woven upholstery fabric from China

N300184 May 17, 2019 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060; 9903.88.03 Ms. Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded polyester woven upholstery fabric from China Dear Ms. Bakey: In your letter dated August 21, 2018, you requested a tariff classification ruling. A sample swatch was provided. U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 161, Urban, is a bonded fabric consisting of a woven fabric laminated to a nonwoven backing fabric. The face fabric is composed wholly of textured polyester filament yarns of different colors and is of other than plain, twill, or satin weave construction. The face fabric weighs 255.4 g/m2. The needle punched nonwoven backing fabric is composed wholly of man-made fibers; it is dyed and weighs 114 g/m2. The total weight of the bonded fabric is 369 g/m2. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric, which imparts this product with its essential character. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery. In your letter, you suggest classification under 5407.61.9955, 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 polyester filaments: Containing 85 percent or more by weight of non textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m2. However, CBP Laboratory analysis has confirmed that the fabric is composed wholly of textured polyester filament yarns. The applicable subheading for Flexsteel Pattern 161, Urban, will be 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 of more by weight of textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m2. The rate of duty will be 12 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 5407.53.2060, HTSUS, unless specifically excluded, are subject to the 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 5407.53.2060, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Nicole Rosso via email at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division