U.S. Customs and Border Protection
Binding Rulings - Upholstery
- NY N175021 (August 10, 2011) five upholstery fabrics of Chinese origin:
- Intrigue is stated to consist of a textile material composed of three distinct layers.
Specifically, there is a dyed woven face fabric composed of an 80 percent polyester man-made fiber/20 percent cotton blend,
a nonwoven backing layer composed of 100 percent polyester man-made fibers and a filling material situated in between
these two layers composed of 100 percent polyester staple fibers. These three layers are secured together via vertical rows of quilting or stitching.
The applicable subheading for the style Intrigue will be 5811.00.3000, Harmonized Tariff Schedule of the United States ("HTSUS")
The rate of duty will be 8 percent ad valorem.
- Imagery is stated to consist of a textile material composed of three distinct layers.
Specifically, there is a dyed woven face fabric composed of 100 percent polyester man-made fibers, a nonwoven backing layer composed
of 100 percent polyester man-made fibers and a filling material situated in between these two layers composed of 100 percent polyester staple fibers.
These three layers are secured together via vertical rows of quilting or stitching.
The applicable subheading for Imagery will be 5811.00.3000, Harmonized Tariff Schedule of the United States ("HTSUS")
The rate of duty will be 8 percent ad valorem.
- Vroom is stated to consist of a textile material composed of two distinct layers.
Specifically, there is a dyed brushed warp knit cut pile face fabric composed of 100% polyester and weighing 120 g/m2, bonded
to a polyurethane foam layer weighing 80 g/m2, for a total weight of 200 g/m2, according to the information provided.
The two layers are secured together using a flame lamination technique. This product will be imported in a width of 140 cm and is intended for use in automotive applications.
The applicable subheading for style Vroom will be 6001.92.0030, HTSUS
The rate of duty will be 17.2 percent ad valorem.
- Triangle, which is black in color, is stated to consist of a woven fabric composed of 100 percent polyester man-made fibers that has
been visible coated on one side with a compact polyvinyl chloride plastics (PVC) material. This compact PVC layer has been embossed to produce a woven effect.
Wt. of Textile: 310 g/m˛ (86%) Wt. of PVC: 50 g/m˛ (14%) Total Wt.: 360 g/m˛
The applicable subheading for style Triangle will be 5903.10.2500, HTSUS
The duty rate will be 7.5 percent ad valorem.
- Diamond Starr is stated to consist of a textile material composed of two distinct layers. Specifically, there is a dyed woven face fabric
composed of 100% polyester filament yarns and weighing 270 g/m2, backed with a 100% polypropylene filament nonwoven fabric
weighing 80 g/m2, for a total weight of 350 g/m2, according to the information provided. The two layers are secured together by
embroidery stitching featuring a diamond design. This product will be imported in a width of 144 cm.
The applicable subheading for style Diamond Starr will be 5810.92.9080, HTSUS
The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58, which states that the rate of duty is 7.4 percent ad valorem,
“but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.”
Since the base fabric would be classifiable in subheading 5407.61.9935, HTSUS, with a rate of duty of 14.9% percent if not embroidered, the rate of duty for style
Diamond Starr will be 14.9 percent ad valorem.
- NY N174699 (August 4, 2011) coated chenille fabric is classified
as chenille in Chapter 58, not coated fabric in Chapter 59.
- NY N141339 (January 28, 2011)
The applicable subheading for the textile upholstery kit, will be 9401.90.5021,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats
(other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other:
Other; Other of textile material, cut to shape.” The rate of duty will be free.
- NY N125980 (October 25, 2010)
A plastic coated textile fabric, for use in bags or upholstery:
a twill woven fabric composed of a 65% polyester man-made fiber/35% cotton fiber blend.
The fabric has been lightly coated on one side with a polyurethane plastics material. The polyurethane coating is visible to the naked eye.
The applicable subheading will be 5903.20.2500. The rate of duty will be 7.5 percent ad valorem.
- NY N090659 (January 21, 2010)
A plain woven upholstery fabric composed of a 100 percent polyester man-made fibers. This fabric has been visibly coated on one side (the backing side).
This coating imparts a slight milky white appearance to the material. The coating material may consist of over 90% polyacrylate and up to 10% ammonium stearate.
It is considered to be a plastics material. We note that the purpose of this coating application is to imbue the material with greater stability and,
to a certain extent, act as a fire retardant.
The fabric weighs 640 grams per square meter.
The applicable subheading for the fabric will be 5903.90.2500. The duty rate is 7.5 percent ad valorem.
- NY N090658 (January 21, 2010)
A jacquard woven upholstery fabric composed of a 55% viscose rayon/30% polyester/15% cotton blend.
This fabric has been visibly coated on one side (the backing side).
This coating imparts a slight milky white appearance to the material.
The coating material may consist of over 90% polyacrylate and up to 10% ammonium stearate, by weight.
It is considered to be a plastics material. We note that the purpose of this coating application is to imbue the material with greater stability and, to a certain extent, act as a fire retardant.
The fabric weighs 370 grams per square meter.
The applicable subheading for the fabric will be 5903.90.2500. The duty rate is 7.5 percent ad valorem.
- NY N085096 (December 11, 2009)
A plain woven upholstery fabric which composed of 100 percent cotton.
The fabric has been coated on one side, the backing side with over 90% polyacrylate and up to 10% ammonium stearate.
This coating is considered to be a plastics material.
The coating material imparts a slight milky white appearance to the backing side of the fabric.
The applicable subheading for the material will be 5903.90.1000. The duty rate is 2.7 percent ad valorem.
- NY N084956 (December 7, 2009)
A woven upholstery fabric of a 70% polyester/30% viscose rayon man-made fiber blend,
with back coating visible to the naked eye is classied as 5903.90.2500 with rate of duty of 73.5%.
- NY N064860 (July 6, 2009)
A coated upholstery fabric: a jacquard woven upholstery fabric which is composed of 100 percent polyester man-made fibers.
The fabric is coated on one side with stearic acid ammonia. This coating is visible on the backing side of the fabric.
This material weighs 505 grams per square meter.
The applicable subheading will be 5907.00.6000. The rate of duty will be Free.
- NY N050147 (February 24, 2009)
Five upholstery fabrics:
- A a jacquard woven fabric composed of 100% filament polyester and weighs 241 g/m2.
The fabric has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The applicable subheading will be 5407.53.2060. The rate of duty will be 12 percent ad valorem.
- A a jacquard woven fabric composed of 30.8% staple polyester and 69.2% filament polyester and weighs 253 g/m2.
The fabric has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The applicable subheading will be 5407.93.2090. The duty rate will be 12 percent ad valorem.
- A a dobby woven fabric composed of 58% staple polyester and 42% filament polyester and weighs 315 g/m2.
The fabric has been coated on one side with an acrylic blend latex. The coating is not visible to the naked eye.
The applicable subheading will be 5515.12.0090. The duty rate will be 12 percent ad valorem.
- A 100% polyester jacquard woven fabric that weighs 297 g/m2.
This fabric has been coated on one side with an acrylic blend latex which is visible to the naked eye. The acrylic blend latex is considered a plastics coating.
The applicable subheading will be 5903.90.2500. The rate of duty will be 7.5 percent ad valorem.
- A 100% polyester dobby woven fabric that weighs 378 g/m2.
The fabric has been coated on one side with an acrylic blend latex which is visible to the naked eye. The acrylic blend latex is considered a plastics coating.
The applicable subheading will be 5903.90.2500. The rate of duty will be 7.5 percent ad valorem
- NY N037923 (September 23, 2008)
A plastics coated upholstery fabric:
a woven fabric composed of 100 percent polyester man-made fibers.
The fabric has been lightly, yet visibly coated on one side with what appears to be a milky white acrylic plastics material.
Weight of the material is 306 grams per square meter.
The applicable subheading will be 5903.90.2500. The duty rate will be 7.5 percent ad valorem.
- NY N029224 (September 17, 2008)
A twill woven fabric of 55.5% textured filament polyester and 44.5 % polyester staple yarn.
It is composed of yarns of different colors. It contains 53 single yarns per centimeter in the warp and 18 single yarns per centimeter in the filling.
This merchandise weighs 169.8g/m2 and will be imported in 140 centimeter widths.
Classification is 5407.93.2050; duty rate is 12%.
- NY N037639 (September 11, 2008)
A jacquard woven fabric of 65.7% staple acrylic and 34.3% filament polyester. The woven fabric is constructed with yarns of different colors.
Classification is 5516.23.0090; duty rate 8.5%.
- NY N037140 (September 5, 2008)
A woven chenille fabric 62% polyester and 38% acrylic.
The back of the fabric has been coated with an application of plastic to stabilize and stiffen it.
Classification is 5801.36.0020; duty rate 9.8%
- NY N031303 (June 23, 2008)
Four woven chenille upholstery fabrics from China.:
- Style "Celine", is a woven chenille fabric composed of 61% acrylic and 39% polyester.
- Style "Island Dream" is a woven chenille fabric composed of 100% polyester.
- Style "Misty" is a woven chenille fabric composed of 100% polyester.
- Style "Devotion" is a woven chenille fabric composed of 90% polyester and 10% nylon.
- Classification of styles "Celine", "Island Dreams", "Misty" and "Devotion" is 5801.36.0020; duty rate 9.8%.
- NY N030266 (June 10, 2008)
Five samples of woven fabric:
- Style "Abradabra", is a woven chenille fabric composed of 100% polyester.
- Style "Fiance" is a woven chenille fabric composed of 56% polyester and 44% acrylic.
- Style "Follow Me" is a woven chenille fabric composed of 100% polyester.
- Style "My Life" is a woven chenille fabric composed of 100% polyester.
- Style "Venus-2" is a woven chenille fabric composed of 53% viscose rayon, 33% polyester and 14% cotton.
- Classification of styles "Abradabra", "Follow Me" and "Venus-2" is 5801.36.0020; duty rate 9.8%.
- Classification of styles "Fiance" and "My Life" is 5801.36.0010; duty rate 9.8%.
- NY N029171 (May 30, 2008)
- Woven chenille upholstery fabrics from China.
Style "Isabella", is a woven chenille fabric composed of 65.6% rayon, 23.4% polyester and 11% cotton.
Style "Desire" is a woven chenille fabric composed of 65% rayon, 18% polyester and 17% cotton.
- Classification is 5801.36.0020; duty rate 9.8%.
- NY N028702 (May 21, 2008)
- Man-made fiber woven chenille upholstery fabrics from China.
Style "Hermosa", is a woven chenille fabric composed of 72% polyester and 27% polypropylene.
Style "Barrow" is a jacquard woven chenille fabric composed of 60% rayon, 30% polyester and 10% cotton.
- Classification 5801.36.0020; duty rate 9.8%.
- NY N028701 (May 21, 2008)
- Jacquard woven chenille upholstery fabrics from China.
Style "Roma", is a jacquard woven chenille fabric composed of 51% polyester and 49% rayon.
Style "Gibraltar" is a jacquard woven chenille fabric composed of 45% polyester and 55% rayon.
Style "Paris" is a jacquard woven chenille fabric composed of 54% polyester and 46% rayon.
- Classification 5801.36.0020; duty rate 9.8%.
- NY N026739 (May 5, 2008)
- Woven chenille upholstery fabrics from China.
Style "Gloria", is a woven chenille fabric composed of 47% viscose rayon and 53% polyester.
Style "B52" is a woven chenille fabric composed of 75% viscose rayon and 25% polyester.
Style "Elton" is a woven chenille fabric composed of 100% polyester.
Style "Fire& Rain" is a woven chenille fabric composed of 70% viscose rayon and 30% polyester.
Style "Sweet Dreams" is a woven chenille fabric composed of 53% polyester and 47% viscose rayon.
- Classification of styles "Gloria", "Fire & Rain" and "Sweet Dreams" is 5801.36.0020; duty rate 9.8%.
- Classification of styles "B52" and "Elton" is 5801.36.0010; duty rate 9.8%.
- NY N026797 (May 5, 2008)
- Woven chenille upholstery fabrics from China.
Style "Uptown Girl", is a woven chenille fabric composed of 72% rayon and 28% polyester.
Style "Piano Man" is a woven chenille fabric composed of 100% polyester.
Style "Night Fever" is a woven chenille fabric composed of 85% polyester and 15% nylon.
Style "Love Shack" is a woven chenille fabric composed of 75% rayon and 25% polyester.
Style "Mahala" is a woven chenille fabric composed of 43% rayon, 32% polyester and 25% cotton.
- Classificaiton of styles "Uptown Girl" and "Love Shack" is 5801.36.0020; duty rate 9.8%.
- Classificaion of styles "Piano Man", "Night Fever" and "Mahala" is 5801.36.0010; duty rate 9.8%.
- NY N026910 (May 5, 2008)
- Woven chenille upholstery fabrics from China.
Style "Gatsby", is a jacquard woven chenille fabric composed of 65.5% viscose rayon, 24.2% polyester and 10.3% cotton.
Style "Broadway" is a woven chenille fabric composed of 55% viscose rayon and 45% polyester.
Style "Charlotte" is a jacquard woven chenille fabric composed of 52 polyester and 48% viscose rayon.
- Classification of styles "Broadway" and "Charlotte" is 5801.36.0020; duty rate 9.8%.
- Classification of style "Gatsby" is 5801.36.0010; duty rate 9.8%.
- NY N026880 (May 2, 2008)
- Imitation suede upholstery type fabric, from China.
Consists of a cellular layer of polyurethane foamed plastic which is sandwiched between a woven backing fabric
composed of a 65% polyester man-made fiber/35% cotton blend and a top layer which is composed wholly of polyester man-made fibers.
This top layer has been dyed brown and brushed to create a suede like appearance.
- Classification 5903.20.2500; duty rate 7.5%.
- NY N026744 (May 2, 2008)
- Woven chenille upholstery fabrics from China.
Style "Mary Lou", is a jacquard woven chenille fabric, 48% rayon and 52% polyester.
Style "County Fair" is a woven chenille fabric, 52% acrylic and 48% polyester.
Style "Alabama" is a jacquard woven chenille fabric, 60% rayon, 33% polyester and 7% cotton.
Style "Rosalita" is a woven chenille fabric, 48% rayon and 52% polyester.
Style "Novos" is a jacquard woven chenille fabric, 100% polyester.
- Classification of "Mary Lou", "Alabama", "Rosalita" and "Novos" 5801.36.0020; duty rate 9.8%.
- Classification of "County Fair" 5801.36.0010; duty rate 9.8%.
- NY N026959 (May 2, 2008)
- Imitation leather fabric used in upholstery, from Japan.
Of 100% polyester, laminated on one side with a compact polyurethane plastics material, dyed and embossed to simulate real leather.
- Classification 5903.20.2500; duty rate 7.5%.
- NY N026374 (May 2, 2008)
- Polyester/acrylic upholstery fabric from China.
Dobby woven fabric of 45% staple polyester, 34.5% staple acrylic and 20.5% filament polyester. It is composed of yarns of different colors.
- Classification 5515.12.0090; duty rate 12%.
- NY N026742 (May 1, 2008)
- Woven chenille upholstery fabrics from China.
Style "My Way", is a woven chenille fabric, 57% rayon and 43% polyester.
Style "Loco-Motion" is a woven chenille fabric, 65% acrylic and 35% polyester.
Style "New York" is a woven chenille fabric, 55% rayon and 45% polyester.
Style "Windows" is a jacquard woven chenille fabric, 65% rayon and 35% polyester.
Style "Wave House" is a jacquard woven chenille fabric, 57% viscose rayon and 43% polyester.
- Classification of "Loco-Motion" and "Windows"5801.36.0020; duty rate 9.8%.
- Classification of "My Way", "New York" and "Wave House" 5801.36.0010; duty rate 9.8%.
- NY N026527 (April 24, 2008)
- Woven chenille upholstery fabric from China of 50% viscose rayon and 50% polyester.
- Classification 5801.36.0010; duty rate 9.8%.
- NY N026078 (April 23, 2008)
- Polyester upholstery fabric from China.
Jacquard woven fabric of 50% filament polyester and 50% staple polyester.
- Classification 5515.12.0090; duty rate 12%.
- NY N025921 (April 17, 2008)
- Woven chenille upholstery fabrics from China.
Style "Ring of Fire", is a woven chenille fabric composed of 65% acrylic and 35% polyester.
Style "Carolina" is a jacquard woven chenille fabric composed of 65% acrylic and 35% polyester.
Style "Rapture" is a jacquard woven chenille fabric composed of 65% acrylic and 35% polyester.
Style "Loop de Loop" is a jacquard woven chenille fabric composed of 65% viscose rayon and 35% polyester.
- Classification of these four woven chenille fabrics 5801.36.0020; duty rate 9.8%.
- Style "Joel" is a woven chenille fabric composed of 100% polyester.
- Classification of the woven chenille fabric designated as style "Joel" 5801.36.0010; duty rate 9.8%.
- NY N025922 (April 16, 2008)
- Woven chenille upholstery fabrics from China.
Style "Fins", is a woven chenille fabric composed of 70% viscose rayon and 30% polyester
Style "Big Spender" is a woven chenille fabric composed of 60% viscose rayon and 40% polyester.
Style "Charleston" is a woven chenille fabric composed of 39% viscose rayon and 61% polyester.
Style "All Shook Up" is a woven chenille fabric composed of 100% polyester.
- Classification of these four woven chenille fabrics 5801.36.0020; duty rate9.8%.
- Style "Jailhouse Rock" is a woven chenille fabric composed of 70% viscose rayon and 30% polyester.
- Classification of woven chenille fabric designated as style "Jailhouse Rock" 5801.36.0010; duty rate 9.8%.
- NY N024900 (April 16, 2008)
- Bonded upholstery fabric of a 100% polyester warp knit face fabric of cut pile construction laminated to a polyester/cotton blend plain woven backing fabric from China
- Classification of bonded upholstery fabric 6001.92.0030; duty rate 17.2%.
- NY N025722 (April 15, 2008)
- Cotton fabric from India, dobby woven, will be used as upholstery.
- Classification of fabric 5209.39.0080; duty rate 8.4%.
- NY N025721 (April 15, 2008)
- Cotton fabric from India, dobby woven, will be used as upholstery.
- Classification of fabric 5209.39.0090; duty rate 8.4%.
- NY N025475 (April 15, 2008)
- Plastics coated textile fabric, for use in upholstery, from Taiwan.
Woven fabric composed of 100% polyester man-made fibers that have been coated on one side with a liquid acrylic mixed with a white titanium dioxide (TiO2) pigment.
The textile portion on the non-coated side of the material has a suede-like appearance that has been produced by a sanding/brushing operation.
- Classification for the material 5903.90.2500; duty rate 7.5%.
- NY N025323 (April 11, 2008).
- Polyester/polypropylene fabric ticking from China.
Bonded fabric laminated by means of a plastic adhesive to a non-woven backing fabric.
The face fabric is a jacquard woven fabric composed of 73% filament polyester and 27% filament polypropylene.
Based on the relative weight, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.
- Classification of fabric 5407.93.2090; duty rate 12%.
- NY N024447 (April 7, 2008).
- Imitation leather fabric, for use in automobile upholstery, made in Germany.
Knit fabric of 100% polyester. Coated/laminated on one side with a rather substantial, cellular polyvinyl chloride plastics material having a thin top compact skin.
This plastics portion has, in turn, been dyed and embossed to simulate real leather.
- classification 3921.12.1950; duty rate will be 5.3%.
- NY N025017 (April 7, 2008).
- Polyester upholstery fabric from China.
Jacquard woven fabric of 75% staple polyester and 25% filament polyester.
- Classification 5515.12.0090; duty rate 12%.
- NY N025204 (April 1, 2008).
- Polyester upholstery fabric from China.
Jacquard woven fabric of 70% staple polyester and 30% filament polyester.
- Classsification is 5515.12.0090; duty rate 12%.
- NY N020778 (March 27, 2008).
- Bonded upholstery fabric consisting of a brushed 100% polyester warp knit face fabric laminated to a 100% polyester
weft knit backing fabric of looped pile construction from China.
- Classification 6001.22.0000; duty rate 17.2%.
- NY N022806 (March 20, 2008).
- Polyester/nylon blend woven upholstery fabric of weft pile construction from China.
Woven fabric of weft cut pile construction of 87.9% polyester and 12.1% nylon.
- Classification 5801.33.0000; duty rate 9.8%.
- NY N023593 (February 27, 2008)
- Laminated fabric, for use in the manufacture of automobile upholstery, from Taiwan.
- Classificaiton 5903.90.2500; duty rate 7.5%.
- Subsequently Customs was informed of an error and issued replacement ruling N024255;
the correct classification is 5903.20.2500; duty rate 7.5%.
- NY N022036 (February 1, 2008).
- Three woven chenille upholstery fabrics from Mexico
- Classification 5801.36.0020; general duty rate 9.8%.
- Fabrics qualify for zero duty under NAFTA.
Acrylic chenille yarns produced in Romania from fiber extruded and cut into staple fiber in Germany does not disqualify from NAFTA.
- NY N022437 (January 28, 2008).
- Polyester/rayon blend woven chenille upholstery fabric from China.
57% polyester and 43% rayon.
- Classificaiton 5801.36.0020; duty rate 9.8%.
- NY N021115 (January 2, 2008).
- Bonded upholstery fabric of a 100% polyester knit face fabric of cut pile construction laminated to a polyester/cotton blend
plain woven backing fabric from China.
- Classification 6001.92.0010; duty rate 17.2%.
- NY N021147 (December 28, 2007).
- Dyed 100% polyester woven chenille upholstery fabric from China.
- Classificaiton 5801.36.0020; duty rate 9.8%.
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