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

Mr. Steve Barek
Microflock Group, LLC.
5301 N.W. 161st Street
Hialeah, FL 33014

RE: The tariff classification of a bonded fabric consisting of a polyester warp knit face fabric bonded to a polyester weft knit backing fabric of looped pile construction, from China

Dear Mr. Barek:

In your letter dated July 1, 2009, you requested a tariff classification ruling.

The submitted sample is identified as style Lambskin. Laboratory analysis indicates that it is composed of a brown 100% polyester warp knit face fabric bonded to a white 100% polyester weft knit pile backing fabric. The face fabric weighs 132.2 g/m2. The backing fabric weighs 160.4 g/m2. The pile loops in the backing fabric have been brushed, creating a dense, uneven fibrous surface which is laminated to the face fabric giving the face fabric a dimpled uneven surface. The combined fabric weighs 293.6 g/m2 and will be imported in 56 inch widths and will be used to manufacture garments.

Note 1 to Chapter 60 states in part:

“This chapter does not cover: “(c) Knitted or crocheted fabric, 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 this fabric, designated as style Lambskin, 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 style Lambskin 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%.

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