Napped Polyester Oxford Cloth for Upholstery from Mexico
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 — Mexico → United States
22%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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)