Flock Upholstery Tariff Ruling

In two recent Binding Ruling Letters, U.S. Customs and Border Protection ("CBP") reaffirmed the determination, that goes back to at least 1991, that fabric that is flocked all over (not in a pattern with the ground showing) and entered as fabric (not further processed by cutting to shape for garments or furniture covering, in other words, rolls of fabric) is classified under subheading 5907.00 of the Harmonized System along with other textile fabrics otherwise impregnated, coated or covered. Specifically, in Rulings N273746 and N273747, both dated April 5, 2016, CBP determined that woven upholstery fabrics of 35% polyester and 35% cotton, coated with flock of man-made fiber, are classified at 5907.00.6000 Harmonized Tariff System of the U.S. The rate of duty is zero. The fabrics are made in Israel and imported by Flexsteel of Dubuque, Iowa.

Clients of Agathon Associates and subscribers to Agathon Associates' Trade Advisor Service can learn more about the tariff classification of flock and flocked articles at www.agathonassociates.com/textile-pri/flock/classification.htm. You will need to enter your username and password. If you do not know your username and password email David Trumbull at david@agathonassociates.com.