The tariff classification of a coated polyester jacquard weave upholstery fabric from China

N313540 August 24, 2020 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Ms. Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated polyester jacquard weave upholstery fabric from China Dear Ms. Bakey: In your letter dated July 28, 2020, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern Horizon is a coated jacquard woven fabric. According to the information provided, this fabric is composed of 85 percent polyester yarns, of which 13 percent are filament fibers and 87 percent are staple fibers, and 15 percent linen. The fabric weighs 361.66 g/m2. Your letter indicates that an acrylic backing has been applied to the fabric. You indicate that this fabric will be produced in widths of 54 inches and will be used for upholstery. Although you suggest classification under heading 5407, Harmonized Tariff Schedule of the United States (“HTSUS”), as a fabric of man-made filament yarns, this office has found the fabric to be visibly coated with plastics on one surface. Therefore, classification under heading 5407, HTSUS, is not applicable. The applicable subheading for Pattern Horizon will be 5903.90.2500, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, 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 5903.90.2500, 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 Michael Capanna via email at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division