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

Mr. Barry J. Hackett
Greendale Home Fashions, LLC
450 Springfield Pike, Suite L
Cincinnati, OH 45215

RE: The tariff classification of polyester fleece fabric from China

Dear Mr. Hackett:

In your letter dated June 24, 2011, you requested a tariff classification ruling.

The submitted sample, identified as “polyester fleece material”, is a long pile fabric composed of 100% polyester. This item will be imported in widths of 54-90 inches and lengths of 60-120 feet. Your correspondence indicates that this fabric will be used as a component in the manufacture of seat cushions and pet beds.

The applicable subheading for the “polyester fleece material” will be 6001.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: “long 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