The tariff classification of a bonded fabric consisting of a woven face fabric bonded to a warp knit backing fabric from China

N308113 September 8, 2020 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090; 9903.88.03 Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a woven face fabric bonded to a warp knit backing fabric from China Dear Ms. Bakey: In your letter dated December 5, 2019, you requested a tariff classification ruling. A sample swatch was provided. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 927, Flow As One, is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric and is composed wholly of man-made fibers. The face fabric is of a weave other than plain, satin or twill construction; it is composed of 55.6 percent polyester staple fibers and 44.4 percent polyester and rayon “fancy” filament yarns of different colors and weighs 203 g/m2. The warp knit backing fabric weighs 70.4 g/m2 and is composed wholly of polyester multifilament yarns. The total weight of the bonded fabric is 271.9 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 that imparts this product with the essential character. Your letter states that this fabric will be imported in 56.5-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5801.36.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one side only. However, CBP Laboratory analysis has confirmed that the face fabric does not contain chenille yarns, but staple fibers mixed with filament yarns. The applicable subheading for Flexsteel Pattern 927, Flow As One, will be 5515.12.0090, HTSUS, which provides for Other woven fabrics of synthetic staple fibers: Of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other. The rate of duty will be 12 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0090, 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 5515.12.0090, 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 on the 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