CLA-2-60:OT:RR:NC:TA:352
Mr. Victor Cue
Theresa Lee, CHB, dba TRK
11099 S. La Cienega Blvd., #202
Los Angeles, CA 90045
RE: The tariff classification of a bonded fabric consisting of a brushed knit face fabric laminated to a knit pile backing fabric from China
Dear Mr. Cue:
In your letter dated December 6, 2010, on behalf of Morgan Fabrics, you requested a tariff classification ruling.
The submitted sample, identified as item DEV20101123-1, is a bonded fabric consisting of a brushed knit face fabric laminated to a knit fleece backing, imparting a dimpled appearance. The adhesive that bonds these fabrics together is not visible in cross section. You indicate that the face fabric is composed of 100% polyester, the fabric weight is 310 g/m2 and the fabric will be imported in 142 centimeter widths. The fabric will be used for upholstery.
In your letter you suggest that these products be classified under the provision for other knitted or crocheted fabrics in subheading 6006.34.0080, Harmonized Tariff Schedules of the United States (HTSUS). However, classification under this subheading is precluded by Note 1(c) to Chapter 60, which states that the 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 classified in heading 6001.
Since the upholstery fabric designated as item DEV20101123-1 is laminated to a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTS.
The applicable subheading for item #DEV20101123-1 will be 6001.22.0000, 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