The tariff classification of a quilted upholstery fabric, from China.
Issued February 2, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5811.00.3000
Headings: 5811
Product description
The instant sample, identified as style 18CARA-CHF, is a quilted fabric composed of three distinct layers. The top or outer layer consists of what you indicate is a knit, napped pile no loops, fabric composed of 100 percent polyester man-made fibers. The middle layer is stated to consist of a nonwoven batting material composed of 100 percent acrylic/modacrylic fibers. The bottom layer is stated to consist of a plain woven fabric composed of 100 percent polyester man-made fibers. However, an examination of the bottom layer reveals it is not woven but rather is composed of a spunbonded nonwoven fabric. These three layers have been stitched together in a standard diamond pattern. The fabric measures about ¼" in overall thickness.
CBP rationale
The applicable subheading for the material will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: Of man-made fibers.
Full text
N199195 February 2, 2012 CLA-2-58:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5811.00.3000 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a quilted upholstery fabric, from China. Dear Mr. Shah: In your letter dated December 29, 2011, you requested a tariff classification ruling. The instant sample, identified as style 18CARA-CHF, is a quilted fabric composed of three distinct layers. The top or outer layer consists of what you indicate is a knit, napped pile no loops, fabric composed of 100 percent polyester man-made fibers. The middle layer is stated to consist of a nonwoven batting material composed of 100 percent acrylic/modacrylic fibers. The bottom layer is stated to consist of a plain woven fabric composed of 100 percent polyester man-made fibers. However, an examination of the bottom layer reveals it is not woven but rather is composed of a spunbonded nonwoven fabric. These three layers have been stitched together in a standard diamond pattern. The fabric measures about ¼" in overall thickness. The applicable subheading for the material will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: Of man-made fibers. The rate of duty will be 8 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Deborah Walsh at (646) 733-3044. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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