CLA-2-60:OT:RR:NC:N3:352

Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006

RE: The tariff classification of polyester/spandex double weft knit fabric from China

Dear Mr. Harris:

In your letter dated May 10, 2011, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.

The submitted sample is identified as greige double-knit fabric, style Cloud Knit 460a. CBP laboratory analysis indicates that it is of double weft knit interlock construction with laid-in yarns. Its overall composition is 99.1% filament polyester and .9% elastomeric yarn. The laid-in yarns inserted between the knitted outer layers provide the fabric with extra bulk and cushioning, giving a quilted effect; however the fabric was formed in one manufacturing operation. According to the information provided, this fabric weighs 440 g/m2 and will be imported in 205 centimeter widths.

The applicable subheading for style Cloud Knit 460a will be 6006.31.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other knitted or crocheted fabrics: of synthetic fibers: unbleached or bleached, of double or interlock construction: of polyester. The rate of duty will be 10% 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