The tariff classification of a woven textured upholstery fabric from China

N345977 April 1, 2026 CLA-2-54:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 5407.53.2060 Brett Ian Harris Roll & Harris LLP 2001 L Street, NW, Suite 500 Washington, DC 20036 RE: The tariff classification of a woven textured upholstery fabric from China Dear Mr. Harris: In your letter dated February 13, 2025, you requested a tariff classification ruling, on behalf of your client, Global Textile Alliance, Inc., for a woven fabric. A sample swatch, Style Tana, was provided to this office and was sent for laboratory analysis. The sample will be retained for reference purposes. Style Tana is a woven fabric with a textured appearance. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the fabric is other than plain, satin or twill weave. The fabric is composed wholly of polyester of yarns of different colors and is constructed using both multifilament textured polyester yarns and fancy yarns of textured polyester filament. The fabric consists of 24 warp ends and 15 filling picks per one centimeter and weighs 532.5 g/m2. Your letter states that this fabric will be imported in 145-centimeter widths and will be used for upholstery. In your letter, you suggest classification under 5801.36.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 and 5806: Of man-made fibers: Chenille fabrics: Other.” However, based on CBP Laboratory analysis of the sample, the body of the fabric does not contain chenille yarns. For reference, see A. Bonime v. United States, 22 C.C.P.A. 603 (1935). Specifically, the court in Bonime held that “. . . for dutiable purposes, the selvage could not be considered a part of the cloth at all.” Bonime at 607 (citing United States v. Mandel, 1 Ct. Cust. 223 (Ct. Cust. App. 1911)). Rather, the court “defined the term ‘fabric’ as meaning the body of the cloth without the selvage” and hence, classification of a fabric depends upon the construction in its body. The applicable subheading for the fabric will be 5407.53.2060, HTSUS, which provides for 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 textured polyester filaments: Of yarns of different colors: Other: Weighing more than 170 g/m².” The general duty rate will be 12 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 nicole.rosso@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division