The tariff classification of three upholstery fabrics from China

N358625 March 9, 2026 CLA-2-60:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030; 5801.36.0010 Ameet Shah Culp Inc. 1823 Eastchester Drive Highpoint, NC 27265 RE: The tariff classification of three upholstery fabrics from China Dear Mr. Shah: In your letter dated February 7, 2026, you requested a tariff classification ruling. Three sample swatches (Alpha, Beta and Gamma) were provided to this office. The samples will be retained for reference purposes. Style Alpha is a bonded fabric consisting of 2-layers with a knit face fabric bonded to a woven backing fabric. The face fabric can be described as having a textured faux-suede appearance. According to the information provided, the printed face fabric is of warp knit construction. The face fabric weighs 185 g/m2 and is composed wholly of polyester. Additionally, the fabric contains more than 12 stitches per centimeter in the vertical direction. The woven backing fabric weighs 285 g/m2. The total weight of the bonded fabric is 470 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 which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery. For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. The applicable subheading for Style Alpha, will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The general rate of duty will be 17.2% ad valorem. Style Beta is a bonded fabric consisting of 3-layers with a knit face, a woven middle layer and a knit backing. The face fabric can be described as having a textured faux-suede appearance. According to the information provided, the printed face fabric is of warp knit construction. The face fabric weighs 185 g/m2 and is composed wholly of polyester. Additionally, the fabric contains more than 12 stitches per centimeter in the vertical direction. The woven middle layer weighs 285 g/m2. The knit backing fabric weighs 100 g/m2. The total weight of the bonded fabric is 570 g/m2. Based on the relative weights, quantity, and end-use of the face, middle and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery. For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. The applicable subheading for Style Beta, will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The general rate of duty will be 17.2% ad valorem. Style Gamma is a woven fabric of yarns of different colors. The fabric can be described as other than plain, satin or twill weave. Based on the information provided, the fabric is dobby weave and is composed of 75.5 percent polyester (of which 80 percent is staple fibers and 20 percent is filament yarn), 18.4 percent rayon (staple fibers) and 6.1 percent linen/flax (staple fibers). The fabric is woven with chenille yarns in the weft (filling) direction of the fabric. The fabric weighs 559 g/m2. The fabric has a synthetic and latex blended coating applied to the reverse side of the fabric that is visible to the naked eye. Your letter states that this fabric will be imported in 58-inch widths and will be used for upholstery. Although fabric Style Gamma has a visible coating on the reverse side of the fabric, the fabric is constructed with chenille yarns, which through virtue of Note 1 to Chapter 58, such fabrics may not be classified in Chapter 59, HTSUS. The Note states: This chapter [58] does not apply to textile fabrics referred to in note 1 to chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59. As a result of this note, Style Gamma is precluded from classification under Chapter 59. The applicable subheading for Style Gamma will be 5801.36.0010, 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. The general rate of duty will be 9.8 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