KOREAN Company wins Upholstery Fabric Contract

July 19, 2026, Procurement of 15,000-yard Reupholstery Fabric for on/off Army Family Housing.

Contractor Awarded Name: Boryung Textile of KOREA.

Award Amout: $102,654

See SAM Notification.

Contract Opportunity: Upholstery Fabric (15,000 yard) for Army Family Housing.

June 23, 2026, Contract Opportunity: Upholstery Fabric (15,000 yard) for Army Family Housing.

See: SAM Notification.

UNICOR Industry Day - Upholstery Fabric

April 6, 2026, UNICOR, the trade name for Federal Prison Industries (FPI), will host an in-person Industry Day on May 4, 2026, in Coleman, FL. This no-cost event is open to all industry partners providing high-quality upholstery fabrics for our seating and related furniture lines. UNICOR is a self-sustaining, wholly-owned government corporation established in 1934 that provides job training and skills to federal inmates. It manufactures products and provides services—ranging from furniture and electronics to clothing and data entry—primarily for federal agencies. UNICOR's Office Furniture Group (OFG) provides an extensive range of high-quality, cost-effective office furniture and services to Federal civilian agencies and the DoD, while simultaneously providing valuable work experience and training for Federal inmates. To attend, all participants must complete the attached registration form and back ground clearance form and email them to peyton.perry@usdoj.gov with the subject line: “UNICOR Industry Day, Sales and Marketing” no later than 3:30 p.m., EST, April 20, 2026.

See: SAM Notification.

N359345: The Tariff Classification and Country of Origin of Coated Upholstery Fabric

On March 11, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N359345.

The subject merchandise, style “Dillion 2.0 TR,” is a twill weave fabric with plastic coating. The coated fabric is composed of 63.4 percent polyurethane coating, 28.9 percent polyester staple fibers and 7.7 percent rayon staple fibers, by weight. The polyurethane coating consists of one inner cellular layer and an outer layer which is compact. The combined material weighs 470 g/m2. The fabric is being imported in widths of 55 inches and used for upholstery. The plastic coating is visible to the naked eye. The manufacturing operations for the coated upholstery fabric are as follows:

Vietnam

The fabric is woven.

The twill weave fabric is shipped to China.

China

The fabric is dyed and brushed/napped.

The fabric is coated with the first layer of polyurethane cellular plastic.

An outer layer of “dry” polyurethane (compact plastic) is applied over the cellular coating.

The finished fabric is shipped from China to the United States.

Holding

The applicable subheading for style “Dillion 2.0 TR” will be 5903.20.2500, HTSUS, and the country of origin will be Vietnam.

Proposed Modification of One Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification of Woven Upholstery Fabric

In the Octobe 11, 2023 Customs Bulletin (VOL. 57, NO. 37), CBP gave notice of Proposed Modification of One Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification of Woven Upholstery Fabric.

In Ruling Leter NY N319028 of April 30, 2021, CBP classified various woven upholstery fabrics in heading 5903, HTSUS, specifically in subheading 5903.90.25, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty is 7.5%. CBP has reviewed NY N319028 and has determined the ruling letter to be in error. It is now CBP’s position that a certain woven upholstery fabric, Style J1819 (Fringe), is classified in heading 5515, HTSUS, and specifically within sub-heading 5515.12.00, HTSUS, which provides for “Other woven fabrics of synthetic staple fibers: Of polyester stable fibers: Mixed mainly or solely with man-made filaments.” The rate of duty is 12%.

The subject fabrics have been coated with an acrylic coating. At issue is whether they are coated fabrics of Chapter 59, HTSUS, and whether, pursuant to Note 2(a)(1) to Chapter 59, HTSUS, they are products of heading 5903, HTSUS. Heading 5903, HTSUS, provides for the classification of “[t]extile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.” According to Note 2(a)(1) to Chapter 59, for a fabric to be considered coated within the meaning of heading 5903, HTSUS, the coating must be visible to the naked eye (whatever the nature of the plastic material), but no account is to be taken of changes in color. Therefore, to determine whether these fabrics are classifiable in heading 5903, HTSUS, we must determine whether they are visibly coated with plastic.

Application of the tariff provision relating to coated textiles has the subject of several CBP rulings and at least one court case. Agathon Associates clients can read more at (email David Trumbull at david@agathonassociates.com for the password

Proposed Modification of One Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification of Woven Upholstery Fabrics

On October 12, 20222, U.S. Customs and Border Protection Proposed Modification of One Ruling Letter and Proposed Revocation of Treatment Relating to the Tariff Classification of Woven Upholstery Fabrics (Vol. 56, No. 40, beginning on Page 32).

In NY N319028, CBP classified the woven upholstery fabrics (Style N1829 (Moriarty), Style D1818 (Glossary), and Style J1819 (Fringe)) in heading 5903, HTSUS, specifically in subheading 5903.90.25, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other.” CBP has reviewed NY N319028 and has determined the ruling letter to be in error. It is now CBP’s positionthat woven upholstery fabrics are properly classified, within either heading 5407, HTSUS, or heading 5515, HTSUS, dependent on the specific subject merchandise at-issue. Specifically it is CBP’s position that the first woven upholstery fabric (Style N1829 (Moriarty)) is properly classified within in subheading 5407.53.20, HTSUS, which provides for “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, including 85 percent or more by weight of textured polyester filaments: Of yarns of different colors: Other,” that the second woven upholstery fabric (Style D1818 (Glossary)) is classified within 5407.73.20, HTSUS, which provides for “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of synthetic filaments: Of yarns of different colors: Other,” and that the third woven upholstery fabric (Style J1819 (Fringe)) is classified within subheading 5515.12.00, HTSUS, which provides for “Other woven fabrics of synthetic staple fibers: Of polyester stable fibers: Mixed mainly or solely with man-made filaments.”

Comments must be received on or before November 11,2022.

At issue is whether the fabrics are Visibly Coated

Authorization of FTZ Production Activity; CGT U.S., Ltd. (Polyvinyl Chloride (PVC) Coated Upholstery Fabric Cover Stock)

On April 12, 2022, the Foreign Trade-Zone Board published in the Federal Register (87 FR 21611 ) [B-84-2021] Foreign-Trade Zone (FTZ) 80--San Antonio, Texas, Authorization of Production Activity; CGT U.S., Ltd. (Polyvinyl Chloride (PVC) Coated Upholstery Fabric Cover Stock), New Braunfels, Texas.

The FTZ Board authorized the production activity described in the notification, subject to the FTZ Act and the Board’s regulations, including Section 400.14. The foreign-status material (100% polyester woven weft pile fabric—dyed) may only be admitted in privileged foreign status (19 CFR 146.41).

There will be no inverted tariff relief for the fabric admitted in priviledged foreign status.

U.S. Flammability Requirements for Upholstered Furniture

Will Cusey and Jane Schott will conduct a webinar on U.S. Flammability Requirements for Upholstered Furniture

On February 24, 2022, Consumeer Producct Safety Commission Small Business Ombudsman Will Cusey, and Jane Schott of the Office of International Programs will conduct a webinar at 2pm EST on U.S. flammability requirements for upholstered furniture. You can register for the event here: https://attendee.gotowebinar.com/register/236101851208310797. Questions about the event can be directed to Will Cusey at sbo@cpsc.gov.

FTZ Request Filed for Upholstery Fabric

On December 28, 2021, the Foreign Trade-Zone Board published in the Federal Register (86 FR 73730) [B–84–2021] Foreign-Trade Zone (FTZ) 80 -- San Antonio, Texas; Notification of Proposed Production Activity CGT U.S., Ltd. (Polyvinyl Chloride (PVC) Coated Upholstery Fabric Cover Stock) New Braunfels, Texas.

CGT U.S., Ltd. (CGT) submitted a notification of proposed production activity to the FTZ Board for its facility in New Braunfels, Texas within Subzone 80E.

The proposed foreign-status material is 100% polyester woven weft pile fabric—dyed (duty rate, 9.8%). The request indicates that the proposed material will be admitted to the zone in privileged foreign (PF) status (19 CFR 146.41), thereby precluding inverted tariff benefits on this item. The request also indicates that the material is subject to duties under Section 301 of the Trade Act of 1974 (Section 301), depending on the country of origin. The applicable Section 301 decisions require subject merchandise to be admitted to FTZs in PF status.

Public comment is invited from interested parties. Submissions shall be addressed to the Board’s Executive Secretary and sent to: ftz@trade.gov. The closing period for their receipt is February 7, 2022.

This company was approved for a similar fabric in 2019

Standard for the Flammability of Residential Upholstered Furniture

On September 16, 2021, the Consumer Product Safety Commission published in the Federal Register (86 FR 51639) Standard for the Flammability of Residential Upholstered Furniture; Termination of Rulemaking.

The Consumer Product Safety Commission is withdrawing its proposed rule on flammability standards for residential upholstered furniture that were published March 4, 2008 in the Federal Register. This rulemaking is no longer active because it has been superseded by the COVID–19 Regulatory Relief and Work From Home Safety Act.

On December 27, 2020, the "COVID–19 Regulatory Relief and Work From Home Safety Act," became law. Public Law 116–260. Section 2101(c) of the COVID–19 Act mandated that, 180 days after the date of enactment of the COVID–19 Act, the standard for upholstered furniture set forth by the Bureau of Electronic and Appliance Repair, Home Furnishings and Thermal Insulation of the Department of Consumer Affairs of the State of California in Technical Bulletin (TB) 117–2013 (TB 117–2013), entitled, "Requirements, Test Procedure and Apparatus for Testing the Smolder Resistance of Materials Used in Upholstered Furniture," published June 2013, "shall be considered to be a flammability standard promulgated by the Consumer Product Safety Commission under section 4 of the Flammable Fabrics Act (15 U.S.C. 1193)."

CPSC Staff to Attend Upholstered Furniture Flammability Meetings

On August 26, 2021, Andrew Lock, Consumer Products Safety Commission Laboratory Sciences, and other staff will be attending the California Bureau of Household Goods and Services Advisory Committee Meeting to listen to the discussion of labeling requirements for upholstered furniture flammability. The meeting will be held August 26, 2021 at 1:00 p.m. EST. For more information contact Andrew Lock (preferred:alock@cpsc.gov or 301-987-2099)

From September 1-2, 2021, Andrew Lock, Consumer Product Safety Commission Laboratory Sciences, and other staff will be participating in the American Home Furnishings Associations regulatory summit to discuss upholstered furniture flammability. The meeting will be held September 1-2, 2021. For more information contact Andrew Lock (preferred:alock@cpsc.gov or 301-987-2099).

California Requirement for Flammability of Upholstered Furniture Will Be Federal Standard Effective June 25, 2021

In a Federal Register Noticee scheduled to be published April 9, 2021, the Consumer Product Safety Commission (Commission or CPSC) is issuing a direct final rule to codify in the Code of Federal Regulations the statutory requirements for the flammability of upholstered furniture under the COVID -19 Regulatory Relief and Work From Home Safety Act. This Act mandates that CPSC promulgate California Technical Bulletin 117-2013 as a flammability standard for upholstered furniture under section 4 of the Flammable Fabrics Act. The rule is effective on June 25, 2021, and applies to upholstered furniture manufactured, imported, or reupholstered on or after that date.

Andrew Lock and Other CPSC Staff Participating in a Teleconference with the California Bureau of Home Goods and Services to Discuss Upholstered Furniture Flammability

On March 25, 2021, Andrew Lock, Consumer Product Safety Commission Directorate for Laboratory Sciences, and other staff, will call into the California Bureau of Household Goods and Services (BHGS) advisory council meeting to listen to discussions related to BHGS operations regarding upholstered furniture flammability regulation, starting at 12:00pm EST (9:00 a.m. PST) until it ends. For more information contact Andre Lock (preferred: alock@cpsc.gov or 301-987-2209).

CPSC to Attend NFPA Fire Test Committee on Upholstered Furniture

On March 8, 2021, Andrew Lock, Consumer Product Safety Commission Laboratory Sciences, and others will be participating in the National Fire Prevention Asociatiopn fire tests committee meeting to discuss standards development related to fire standards. The meeting is being held from 12:00pm to 4:00pm EST via teleconference. For more information contact Andrew Lock (preferred:alock@cpsc.gov or 301-987-2099).

CPSC to Attend NFPA Fire Test Committee on Upholstered Furniture

On March 5, 2021, Andrew Lock, Consumer Product Safety Commission Laboratory Sciences, and others will be participating in the Nation Fire Provention Association fire tests committee meeting to discuss standards development related to fire standards. The meeting is being held from 12:00pm to 4:00pm EST via teleconference. For more information contact Andrew Lock (preferred:alock@cpsc.gov or 301-987-2099).

Consolidated Appropriations Act Includes Upholstered Furniture Flammability Standard

SEC. 2101. COVID–19 regulatory relief and work from home safety act.

(a) Short title.—This title may be cited as the “COVID–19 Regulatory Relief and Work From Home Safety Act”.

(b) Definitions.—In this Act—

(1) the term “bedding product” means—

(A) an item that is used for sleeping or sleep-related purposes; or

(B) any component or accessory with respect to an item described in subparagraph (A), without regard to whether the component or accessory, as applicable, is used—

(i) alone; or

(ii) along with, or contained within, that item;

(2) the term “California standard” means the standard set forth by the Bureau of Electronic and Appliance Repair, Home Furnishings and Thermal Insulation of the Department of Consumer Affairs of the State of California in Technical Bulletin 117–2013, entitled “Requirements, Test Procedure and Apparatus for Testing the Smolder Resistance of Materials Used in Upholstered Furniture”, originally published June 2013, as in effect on the date of enactment of this Act;

(3) the terms “foundation” and “mattress” have the meanings given those terms in section 1633.2 of title 16, Code of Federal Regulations, as in effect on the date of enactment of this Act; and

(4) the term “upholstered furniture”—

(A) means an article of seating furniture that—

(i) is intended for indoor use;

(ii) is movable or stationary;

(iii) is constructed with an upholstered seat, back, or arm;

(iv) is—

(I) made or sold with a cushion or pillow, without regard to whether that cushion or pillow, as applicable, is attached or detached with respect to the article of furniture; or

(II) stuffed or filled, or able to be stuffed or filled, in whole or in part, with any material, including a substance or material that is hidden or concealed by fabric or another covering, including a cushion or pillow belonging to, or forming a part of, the article of furniture; and

(v) together with the structural units of the article of furniture, any filling material, and the container and covering with respect to those structural units and that filling material, can be used as a support for the body of an individual, or the limbs and feet of an individual, when the individual sits in an upright or reclining position;

(B) includes an article of furniture that is intended for use by a child; and

(C) does not include—

(i) a mattress;

(ii) a foundation;

(iii) any bedding product; or

(iv) furniture that is used exclusively for the purpose of physical fitness and exercise.

(c) Adoption of standard.—

(1) IN GENERAL.—Beginning on the date that is 180 days after the date of enactment of this Act, and except as provided in paragraph (2), the California standard shall be considered to be a flammability standard promulgated by the Consumer Product Safety Commission under section 4 of the Flammable Fabrics Act (15 U.S.C. 1193).

(2) TESTING AND CERTIFICATION.—A fabric, related material, or product to which the California standard applies as a result of paragraph (1) shall not be subject to section 14(a) of the Consumer Product Safety Act (15 U.S.C. 2063(a)) with respect to that standard.

(3) CERTIFICATION LABEL.—Each manufacturer of a product that is subject to the California standard as a result of paragraph (1) shall include the statement “Complies with U.S. CPSC requirements for upholstered furniture flammability” on a permanent label located on the product, which shall be considered to be a certification that the product complies with that standard.

(d) Preemption.—

(1) IN GENERAL.—Notwithstanding section 16 of the Flammable Fabrics Act (15 U.S.C. 1203) and section 231 of the Consumer Product Safety Improvement Act of 2008 (15 U.S.C. 2051 note), and except as provided in subparagraphs (B) and (C) of paragraph (2), no State or any political subdivision of a State may establish or continue in effect any provision of a flammability law, regulation, code, standard, or requirement that is designed to protect against the risk of occurrence of fire, or to slow or prevent the spread of fire, with respect to upholstered furniture.

(2) PRESERVATION OF CERTAIN STATE LAW.—Nothing in this Act or the Flammable Fabrics Act (15 U.S.C. 1191 et seq.) may be construed to preempt or otherwise affect—

(A) any State or local law, regulation, code, standard, or requirement that—

(i) concerns health risks associated with upholstered furniture; and

(ii) is not designed to protect against the risk of occurrence of fire, or to slow or prevent the spread of fire, with respect to upholstered furniture;

(B) sections 1374 through 1374.3 of title 4, California Code of Regulations (except for subsections (b) and (c) of section 1374 of that title), as in effect on the date of enactment of this Act; or

(C) the California standard.

"Upholstery vendors promote tariff solutions," Reports FurnitureToday

Read the article HERE

Polyvinyl Chloride Coated Upholstery Fabric Cover Stock FTZ Approved

On August 13, 2019, the Foreign Trade Zone Board published in the Federal Register (84 FR 40021) Antonio, Texas; Authorization of Production Activity; CGT U.S., Ltd. (Polyvinyl Chloride Coated Upholstery Fabric Cover Stock); New Braunfels, Texas.

CGT U.S., Ltd. (CGT) submitted a notification of proposed production activity to the FTZ Board for its facility in New Braunfels, Texas.

Production under FTZ procedures will exempt CGT from customs duty payments on the foreign-status materials/components used in export production.

On its domestic sales, for the foreign-status materials/components noted below, CGT will be able to choose the duty rate during customs entry procedures that applies to PVC coated upholstery fabric cover stock (duty free). CGT would be able to avoid duty on foreign-status components which become scrap/waste. Customs duties also could possibly be deferred or reduced on foreign-status production equipment.

The materials/components sourced from abroad include polyester knit woven dyed fabric and PVC plasticizer (duty rates are 14.9% and 6.5%, respectively).

The request indicated that the polyester knit woven dyed fabric will be admitted to the zone in privileged foreign status (19 CFR 146.41), thereby precluding inverted tariff benefits on such items. The request also indicates that certain materials/components are subject to special duties under Section 301 of the Trade Act of 1974 (Section 301), depending on the country of origin. The applicable Section 301 decisions require subject merchandise to be admitted to FTZs in privileged foreign status.

The request appears to by primarily directed toward deferring the 10% China 301 duty until the fabric enters U.S. commerce, avoiding duty on inputs that become scrap in the manufacturing process, and avoiding import duties entirely on non-textile inputs.

Andrew Lock and other CPSC staff are Hosting a Working Group Meeting to discuss Upholstered Furniture Flammability Issues

On August 8, 2019, Andrew Lock and other Consumer Product Safety Commission staff are hosting a working group meeting to discuss Upholstered Furniture Flammability issues. The meeting will have two sessions. One session will discuss (A) Information, Education, and Labeling topics; and the other session will discuss (B) new technologies and possible options to reduce fire hazards. The meeting will be held at the National Product Testing and Evaluation Center (NPTEC), 5 Research Pl., Rockville, Maryland.