Napped Polyester Oxford Cloth for Upholstery from China
Napped finish polyester oxford cloth woven from 97% staple fibers, allowed under chapter notes as oxford isn't excluded for napping like some poplin types. Classified in HTS 5512.99.0045 for its specific oxford basketweave construction >170 g/m². Ideal for furniture covers.
Duty Rate — China → United States
49.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document napping process doesn't alter base weave; CBP accepts napped oxford if core structure matches statistical notes
• Use commercial invoices specifying end-use (upholstery) to support valuation and avoid apparel misclassification
• Test for yarn number to ensure not meeting broadcloth exclusions in note (a)(ii)