N341568

N341568 February 11, 2025 CLA-2-60:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 6001.92.0010; 9903.01.20; 9903.88.03 Breena Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a coated pile face fabric laminated to a knit backing fabric from China Dear Ms. Bakey: In your letter dated July 24, 2024, you requested a tariff classification ruling. A sample swatch was provided to this office and sent for laboratory analysis. The sample will be retained for reference purposes. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) analysis has determined that Flexsteel Pattern 386 (Canvas) is a bonded fabric consisting of a warp knit face fabric laminated to a weft knit backing fabric and is composed wholly of polyester. Additionally, the face fabric is a brushed pile and has been coated with a type of rubber or plastic material; it contains 14 stitches per centimeter in the vertical direction. The weight of the face fabric and coating is 317.8 g/m2. The weft knit backing fabric weighs 211.8 g/m2. The total weight of the bonded fabric 529.6 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5903.20.2500, 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: With polyurethane: Of man-made fibers: Other: Other. However, based on the CBP Laboratory analysis, the bonded fabric is laminated and consists of a brushed pile face that is coated with a type of rubber or plastic material. Note 1(c) to Chapter 60, HTSUS, states that this chapter does not cover: Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Since the instant fabric is a coated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001. For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction. The applicable subheading for Flexsteel Pattern 386 (Canvas) will be 6001.92.0010, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Over 271 grams per square meter: Velour. The applicable rate of duty will be 17.2% ad valorem. Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 6001.92.0010, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0010, 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 6001.92.0010, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

has determined that Flexsteel Pattern 386 (Canvas) is a bonded fabric consisting of a warp knit face fabric laminated to a weft knit backing fabric and is composed wholly of polyester. Additionally, the face fabric is a brushed pile and has been coated with a type of rubber or plastic material; it contains 14 stitches per centimeter in the vertical direction. The weight of the face fabric and coating is 317.8 g/m2. The weft knit backing fabric weighs 211.8 g/m2. The total weight of the bonded fabric 529.6 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with the essential character. Your letter states that this fabric will be imported in 55-inch widths and will be used for upholstery.In your letter you suggest classification under subheading 5903.20.2500, 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: With polyurethane: Of man-made fibers: Other: Other. However, based on the CBP Laboratory analysis, the bonded fabric is laminated and consists of a brushed pile face that is coated with a type of rubber or plastic material.Note 1(c) to Chapter 60, HTSUS, states that this chapter does not cover: Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Since the instant fabric is a coated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001.For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction.The applicable subheading for Flexsteel Pattern 386 (Canvas) will be 6001.92