CLA-2-60:OT:RR:NC:TA:352

Ms. Donna Garcia
Blumenthal Print Works, Inc.
905 South Broad Avenue
New Orleans, LA 70125

RE: The tariff classification of a bonded fabric consisting of a 100% polyester brushed satin woven face laminated by means of a plastic foam layer to 100% polyester brushed backing fabric of weft knit pile construction, from China.

Dear Ms. Garcia:

In your letter dated March 19, 2009, you requested a tariff classification ruling.

The submitted sample, identified as pattern BPW MS4, is a bonded fabric that is composed of three distinct layers. Laboratory analysis indicates that the face fabric is of a brushed, satin weave construction and is composed of 53.6% staple polyester and 46.4% textured filament polyester. It is composed of yarns of different colors and weighs 142.6 g/m2. It contains 75 single yarns per centimeter in the warp and 36 single yarns per centimeter in the filling. The brushed backing fabric is of a weft knit pile construction and is composed of 100% filament polyester. It weighs 142.9 g/m2. Sandwiched between these two layers is a cellular foam layer which is visible in cross section. It is composed of a urethane type plastic material. The entire fabric weighs 353.2 g/m2. Your correspondence indicates that this fabric will be used as ticking.

Note 1 to Chapter 60 states in part that “This chapter does not cover: (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

Since the fabric designated as pattern BPW MS4 is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS.

The applicable subheading for pattern BPW MS4 will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. The rate of duty will be 17.2% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski at (646) 733-3045.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division