Unbleached Synthetic-Cotton Sheeting for Upholstery from Japan
Heavyweight unbleached sheeting fabric exceeding 170 g/m², woven from <85% synthetic staple and cotton yarns in square construction per note (b)(ii). Falls under HTS 5514.19.90.20 as other unbleached/bleached sheeting not fitting excluded types like multiple yarns. Used for upholstery backing or mid-weight furniture covers.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document absence of multiple/cabled yarns (average number >26 excluded from sheeting); test reports prevent reclass to generic 5514.19.90
• For industrial upholstery use, note end-use in entry but classify by fiber/weave, not application