The tariff classification of a coated jacquard woven fabric, from China

N302857 October 29, 2019 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500; 9903.88.03 Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated jacquard woven fabric, from China Dear Ms. Bakey: In your letter dated February 6, 2019, you requested a tariff classification ruling. A sample swatch was provided to this office and sent for laboratory analysis. Flexsteel Pattern 571, Atomic, is a coated jacquard weave fabric of yarns of different colors. U.S. Customs and Border Protection (“CBP”) Laboratory analysis indicates that Flexsteel Pattern 571 is of jacquard weave construction and is composed of polyester filament yarns (70.1 percent by weight) and polyester staple yarns (29.9 percent by weight). The fabric is not of pile construction, is composed of yarns of different colors and does not contain chenille yarns. The fabric weighs 750.8 g/m2. You indicate that this fabric has been coated with a latex backing and you state that this fabric will be imported in 55-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5801.36.0010, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for chenille fabrics of man-made fibers. However, CBP Laboratory analysis has confirmed that the fabric does not contain chenille yarns and is not of pile construction. The applicable subheading for Flexsteel Pattern 571, Atomic, 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 applicable rate of duty will be 7.5% 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division