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.

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 david@agathonassociates.com.