The tariff classification of a woven upholstery fabric from China

N334048 August 9, 2023 CLA-2-54:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 5407.61.9935; 9903.88.03 Breena Bakey Flexsteel Industries, Inc. 385 Bell StreetDubuque, IA 52001 RE:  The tariff classification of a woven upholstery fabric from China Dear Ms. Bakey: In your letter dated July 17, 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 968 (Prelude) is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric.  According to the information provided, the dyed plain weave face fabric is composed of 90 percent polyester non textured filament yarns, 5 percent rayon staple fibers and 5 percent linen staple fibers.  The fabric weighs 230 g/m².  The knit backing fabric weighs 80 g/m².  The total weight of the bonded fabric is 310 g/m².  Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character.  Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery. The applicable subheading for Flexsteel Pattern 968 (Prelude) will be 5407.61.9935, 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 polyester filaments: Containing 85 percent or more by weight of non textured polyester filaments: Other: Other: Dyed: Weighing more than 170 g/m².  The duty rate will be 14.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5407.61.9935, HTSUS, unless specifically excluded, is 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 5407.61.9935, 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