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 two upholstery fabrics: a polyester warp knit pile fabric bonded to a plain woven backing fabric, and a polyester woven fabric, from China
Dear Mr. Harris:
In your letter dated July 8, 2011, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. Two samples of woven fabric accompanied your request for a ruling.
The first sample, identified as style Anguilla, is a bonded fabric consisting of a pile face fabric and a woven backing fabric. The fabric is characterized by a soft surface composed of pile yarns of varying lengths, imparting a pebbled look. The adhesive that binds these fabrics together is not visible in cross section. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester and weighs 260 g/m2. The face fabric contains 16.2 stitches per centimeter in the vertical direction. The plain-woven backing fabric is composed wholly of polyester and weighs 99.1 g/m2. The combined fabric weighs 359.1 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this fabric will be used for upholstery.
Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that this 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 instant fabric is a laminated fabric but incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001.
The second sample, identified as style Brooke, is a woven fabric of yarns of different colors. Your letter indicates that a light latex finish has been applied to the back of the fabric; however this finish is not visible to the naked eye. CBP laboratory analysis indicates that the fabric is of a construction other than plain, twill or satin weave. It is composed wholly of textured polyester filament yarn and weighs 295.7 g/m2. Your correspondence indicates that this fabric will be used for upholstery and will be imported in 150 centimeter widths.
In your submission, for style Brooke you suggest classification under subheading 5407.69.4060 of the Harmonized Tariff Schedule of the United States (HTSUS). However, CBP laboratory analysis found that the polyester filament yarns are textured.
The applicable subheading for style Anguilla will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other: velour. The rate of duty will be 17.2% ad valorem.
The applicable subheading for style Brooke will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: of yarns of different colors: other, weighing more than 170 g/m2. The rate of duty will be 12% 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,
Thomas J. Russo
Director
National Commodity Specialist Division