In the Oct. 11, 2023, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify 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).
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.
CBP states that Note 2 to HTSUS Chapter 59 specifies that heading 5903 does not apply to textile fabrics in which the coating cannot be seen with the naked eye and that this is the case with respect to the subject fabric. Specifically, CBP states, (1) the coating does not change the surface character of the fabric, (2) the coating neither imparts a visible sheen nor creates a visible pattern, (3) the underlying weave is still visible and the fabric is neither leveled nor smoothed because of the coating, and (4) it is difficult to discern the coating when comparing the uncoated sample to the coated sample.
Ruling NY N319028 would be modified to reflect the proposed reclassification. Comments on this proposal are due no later than Nov. 10.
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