Clients of Agathon Associates and subscribers to Agathon Associates' Trade Advisor Service can learn more about CBP's 8-point criteria for upholstery classification at www.agathonassociates.com/textile-pri/upholstery/cbp.htm. You will need to enter your username and password. If you do not know your username and password email David Trumbull at email@example.com.
Tuesday, July 15, 2014
Customs Ruling Shows Complexity of Tariff Classification for Upholstery
On June 27, 2014, U.S. Customs and Border Protection ("CBP") ruled that an upholstery fabric, imported from Italy by Rogers & Goffigon LLC, described as twill weave combed 100% alpaca wool fabric, weighing 431.5 g/m2, had not been demonstrated to meet the CBP criteria for uphostery and was, therefore, properly classified at 5112.19.9530 Harmonized Tariff Schedule of the United States ("HTSUS"), with a rate of duty of 25 percent. Had it been classified, per the importer's desire, as upholstery at 5112.19.2000 HTSUS the rate of duty would have been 7 percent.