CLA-2-60:OT:RR:NC:N2:352

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

RE: The tariff classification of a polyester weft knit fabric and two polyester warp knit compressible core spacer fabrics, from China

Dear Mr. Harris:

In your letter dated November 15, 2011, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling. The three samples that were submitted with your request were sent to the CBP laboratory for analysis.

Style U2 Knit is a lightweight knit fabric. CBP Laboratory analysis indicates that it is a bleached weft knit fabric, composed of 57.1% filament polyester and 42.9% staple polyester, weighing 61.3 g/m2. You indicate that this item will be imported in 230 centimeter widths.

Style Air Time is a three-dimensional knit spacer fabric. CBP Laboratory analysis indicates that it is a bleached, double-knit fabric composed of 100% filament polyester, weighing 294 g/m2. It is constructed of an open-work mesh warp knit fabric linked to a tricot warp knit fabric. The space between the two surfaces creates a compressible core of approximately 4 mm in thickness formed by yarns flowing from one surface to the other. You indicate that this item will be imported in 230 centimeter widths.

Style Air Space is a three-dimensional knit spacer fabric. CBP Laboratory analysis indicates that it is a bleached, double-knit fabric composed of 100% filament polyester, weighing 300.4 g/m2. It is constructed of an open-work mesh warp knit fabric linked to a tricot warp knit fabric. The space between the two surfaces creates a compressible core of approximately 4 mm in thickness formed by yarns flowing from one surface to the other. You indicate that this item will be imported in 140 centimeter widths. The applicable subheading for style U2 Knit will be 6006.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other knitted or crocheted fabrics: of synthetic fibers: unbleached or bleached, other. The rate of duty will be 10% ad valorem.

The applicable subheading for styles Air Time and Air Space will be 6005.31.0080, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: unbleached or bleached, other: other. 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,

Thomas J. Russo
Director
National Commodity Specialist Division