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

N321128 March 29, 2022 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500, 9903.88.03 Ms. Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a coated jacquard woven polyester fabric from China Dear Ms. Bakey: In your letter dated August 20, 2021, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 670, Pipers Brook, is a lightly coated fabric woven of yarns of different colors, which will be used for upholstery. The sample was forwarded to the Customs and Border Protection New York Laboratory for testing. The findings indicate the sample is composed of 63.6 percent polyester filament yarns by weight and 36.4 percent polyester staple yarns by weight. The sample is coated or covered with a plastic material on the back surface. The sample weighs 516.8 g/m2. The original production of the fabric Pipers Brook, which was the subject of N318999 has been discontinued and the composition has been reformulated (additional weft/filling yarns) to meet Flexsteel’s wearability requirements. The name and pattern number of the fabric remains the same. In your letter you suggest classification under subheading 5407.93.2090, 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: Of yarns of different colors: Other: Other: Other: Other. However, it is the opinion of this office that the plastic coating is visible to the naked eye and would therefore be classified in Chapter 59. The applicable subheading for Flexsteel Pattern 670, Pipers Brook, 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 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 5903.90.2500, 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