The tariff classification of a woven staple upholstery fabric from China

N331336 March 31, 2023 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5515.12.0090; 9903.88.03 Breena Bakey Flexsteel Industries, Inc. 385 Bell StreetDubuque, IA 52001 RE: The tariff classification of a woven staple upholstery fabric from China Dear Ms. Bakey: In your letter dated March 6, 2023, you requested a tariff classification ruling.  A sample swatch was provided to this office. The sample will be retained for reference purposes. Flexsteel Pattern 826 (Coral Reef) is a woven fabric of yarns of different colors with a seascape design.  According to the information provided, the fabric is of jacquard weave construction, weighs 392 g/m2 and is composed wholly of polyester, of which 70 percent is staple fibers and 30 percent is textured filament yarns.  Your letter states that a synthetic latex coating has been applied to the reverse side of the fabric; however, the coating is not visible to the naked eye.  You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.   We are unable to rule on Flexsteel Pattern 813 (Bloke).  The classification of this item involves an issue currently under review at Headquarters.  This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction.  In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to this item.  When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling. Flexsteel Pattern 837 (Fanciful) will be issued under a separate ruling number, since it will need to be sent to the CBP Laboratory for analysis.  The new ruling number assigned to this fabric is N331917.  You will be receiving further information regarding the status of the ruling. The applicable subheading for Flexsteel Pattern 826 (Coral Reef) will be 5515.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other woven fabrics of synthetic staple fibers, of polyester staple fibers: Mixed mainly or solely with man-made filaments: Other.  The rate of duty will be 12 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5515.12.0090, 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 5515.12.0090, 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 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