In the Aug. 14, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection reclassified certain woven upholstery fabric as other woven fabrics under HTSUS 5515.12.00 (12 percent duty) rather than as coated textile fabrics under HTSUS 5903.90.2500 (7.5 percent duty). Ruling HQ H331151 will modify ruling NY N319028 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Oct. 14.
The product at issue is a woven fabric composed wholly of polyester yarns, of which 72 percent is staple fibers and 28 percent is filament yarns, that has an acrylic coating applied to the reverse side.
According to CBP, Note 2 to HTSUS Chapter 59 specifies that heading 5903 does not cover textile fabrics in which the coating cannot be seen with the naked eye, which is the case with respect to the subject fabric. Specifically, CBP states, (1) the coating does not change the surface character of the fabric or create a visible pattern, (2) the underlying weave is still visible and the fabric is neither leveled nor smoothed because of the coating, and (3) it is difficult to discern the coating when comparing the uncoated sample to the coated sample.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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