CLA-2-60:OT:RR:NC:TA:352
Mr. Jeff Gilmore
Lane Furniture Industries
5380 Highway 145 South
Tupelo, Mississippi 38801
RE: The tariff classification of a bonded fabric consisting of a printed brushed polyester warp knit face fabric bonded to a polyester/cotton woven backing fabric from China. Amendment to ruling number N075900.
Dear Mr. Gilmore:
This letter replaces ruling letter N075900 that was issued to you on February 24, 2010. As per our telephone conversation of April 12, 2010, the report from the CBP laboratory concluded that this fabric is a pile fabric. A complete corrected ruling appears below:
In your letter dated September 15, 2009, you requested a tariff classification ruling.
The submitted sample is identified as Lane Furniture style number 4771-21. It is a bonded fabric consisting of a warp knit face fabric bonded to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Laboratory analysis indicates that the face fabric is composed of 100% polyester, of yarns of different colors. This fabric has a two bar warp knit construction, in which the front and back guide bars move in the same direction, creating an unstable construction. The underlaps of the front guide bar yarns have been brushed to give the fabric a pile effect.
The face fabric has been printed with a plastic material that covers only certain portions of the surface, creating a design or pattern that simulates the look of leather. The face fabric weighs 131.3 g/m2. The woven backing fabric is composed of 89.5% polyester and 10.5% cotton and weighs 100.5 g/m2. The combined bonded fabric weighs 252 g/m2. This fabric will be imported in 140 centimeter widths. Your correspondence indicates that this fabric will be used as upholstery. Based on the relative values, use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.
In your submission you suggest a classification of 6006.32.0010, HTSUS. However, that classification is for other knitted or crocheted fabrics, and this fabric is of warp knit pile construction.
The applicable subheading for style number 4771-21 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 crochet: 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