CLA-2-60:RR:NC:TA:352 L81638
Ms. Staci Morrison
Uti United States, Inc.
1900-G Center Park Drive
Charlotte, NC 28217
RE: The tariff classification of bonded fabric consisting of a dyed 100% polyester brushed warp knit face fabric laminated to a bleached 100% polyester weft knit backing fabric of looped pile construction from China.
Dear Ms. Morrison:
In your letter dated December 27, 2004, on behalf of your client BenchCraft LLC, you requested a classification ruling.
Laboratory analysis of the submitted fabric, designated as style “Easy Rider”, indicates that it is a bonded fabric consisting of a 100% polyester warp knit brushed face fabric laminated to a 100% polyester bleached weft knit backing fabric of looped pile construction. The two fabrics are laminated together by means of a layer of polyurethane cellular plastic that is clearly visible in cross section. The face fabric, weighing 134.8 g/m2, has been dyed and is characterized by a dense fibrous surface that has been created by brushing. The surface also features a dimpled effect that results from being laminated to the pile backing fabric. The backing fabric is a bleached product whose extended sinker loop pile has been brushed. Weighing 197.7 g/m2, this component both supports and reinforces the face fabric as well as providing a cushioning effect. Imported in 137 centimeter widths, the weight of the bonded fabric including the face fabric, the backing fabric and the polyurethane foam is 383.1 g/m2. Your letter indicates that this product will be used as an upholstery fabric.
Your correspondence suggests that you believe that this item is classifiable in subheading 5903.20.3090, HTS, under the provision for textile fabrics impregnated, coated, covered or laminated with plastics. Classification in this provision is not appropriate. Note 1 to chapter 60 states in part that:
This chapter does not cover:
Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated covered or laminated, remain classifiable in heading 6001.
Since in the case before us we have a laminated knitted pile fabric, it remains classifiable in heading 6001, HTS, by operation of Note 1(c) to chapter 63.
Further support for this interpretation of Note 1(c) to chapter 60 may be found in Headquarters letter 959013. In this ruling several laminated fabrics, each consisting of a knit pile fabric laminated a non-pile knit fabric, were ruled to be excluded from heading 5903, HTS, and remained classifiable in heading 6001 as a knit pile fabric. Depending on the definition of laminated contained in technical dictionaries, the ruling concluded that fabrics bonded together met the definition of laminated. Further, it stated that:
…Customs interpretation of Note 1(c) to Chapter 60 means, in effect, that multilayered materials which contain both pile fabric and nonpile fabric are precluded from classification in heading 5903 by operation of that note… Note 1(c) to Chapter 60 states knitted pile fabrics which are laminated remain classifiable in heading 6001. The note provides no limitation regarding what other material(s) might be laminated with the knitted pile fabrics.
The case before us for consideration directly parallels the case in Headquarter letter 959013. Consequently, based on Note 1(c) to Chapter 60 and it interpretation in HQ 959013, the laminated fabric “Easy Rider” remains classifiable in heading 6001 and is excluded from heading 5903.
The applicable subheading for the bonded fabric designated as style “Easy Rider” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabric, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.2 percent ad valorem.
This fabric falls within textile category designation 224. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division