The tariff classification of a polyester woven fabric of cut weft pile construction bonded to a polyester woven backing fabric from China

N294103 June 25, 2018 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a polyester woven fabric of cut weft pile construction bonded to a polyester woven backing fabric from China Dear Ms. Miller: In your letter dated February 5, 2018, you requested a tariff classification ruling. A sample swatch was submitted and sent for laboratory testing. Flexsteel Pattern 959 (Halifax ITW) is a bonded fabric characterized by a soft face of marled yarns laminated to a woven backing fabric applied to support and reinforce the face fabric. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery. U.S. Customs and Border Protection (CBP) Laboratory analysis of Pattern 959 (Halifax ITW) indicates this bonded fabric is constructed of a woven face fabric laminated to a woven backing fabric. The face fabric is composed wholly of polyester yarns of different colors (62.5 percent staple fibers and 37.5 percent filament yarns) and is of weft pile construction. The face fabric weighs 297.5 g/m2 . The backing fabric is bleached and is of plain weave construction. It is composed wholly of polyester staple fibers and weighs 121.9 g/m2 . The total weight of the bonded fabric is 422.6 g/m2 . In your letter, you suggest classification under 5407.53.2060, Harmonized Tariff Schedule of the United States, (HTSUS), 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 . However, CBP Laboratory has confirmed that the face fabric is of pile construction. The applicable subheading for Flexsteel Pattern 959 (Halifax ITW) will be 5801.33.0000, HTSUS, which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. The rate of duty will be 9.8 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division