The tariff classification of a coated dobby weave polyester upholstery fabric from China

N309075 February 5, 2020 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500, 9903.88.03 Ms. Hilda I. FontecchioV. Alexander & Co., Inc. 110 Tyson Blvd., Suite 202Alcoa, TN 37701RE:  The tariff classification of a coated dobby weave polyester upholstery fabric from ChinaDear Ms. Fontecchio: In your letter dated January 17, 2020, on behalf of your client Loomcraft Textile & Supply Co. DBA Dorell Fabrics LLC, you requested a tariff classification ruling. Two identical sample swatches were submitted. According to the information provided initially, and subsequently upon request, pattern GEO-PU is a piece dyed dobby woven fabric. The fabric weighs approximately 240 g/m2 and is composed wholly of polyester filaments. Your letter indicates that a polyurethane (PU) backing has been applied to the fabric, which according to this office, is visible to the naked eye. You indicate that this fabric will be imported in 50-inch widths and will be used for upholstery. In your letter, you suggest classification under 5903.90.2500, Harmonized Tariff Schedule of the United States (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. However, another subheading more specifically provides for fabrics coated with PU. The applicable subheading for pattern GEO-PU will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.20.2500, 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 5903.20.2500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.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. MackDirectorNational Commodity Specialist Division