CLA-2-52: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 one cotton/flax woven fabric, one polyester/nylon woven pile fabric and two polyester bonded knit pile fabrics, from China
Dear Mr. Harris:
In your letter dated January 2, 2013, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling, five textile samples were submitted with your request. Your request has been split into two rulings: one of the fabrics, identified as Style Moc Croc, was transferred to a different NIS and assigned ruling number N237186.
Style Spring Time is a lightweight woven fabric, with a natural linen appearance. The weave appears similar to a plain weave, except that in one direction two yarns are woven as one. U. S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is in a greige state, is of a woven construction other than plain, twill or satin weave, has a composition by weight of 82.6% cotton/17.4% flax and weighs 220.1 g/m2. Your correspondence indicates that this fabric will be imported in widths of 137 centimeters, and will be used for upholstery.
In your letter, you suggest that Style Spring Time be classified as a dyed cotton fabric under subheading 5212.23.6090, Harmonized Tariff Schedules of the United States (HTSUS). However, classification under this subheading is precluded as the CBP laboratory analysis indicates that this fabric is in a greige state, i.e. not bleached or dyed.
The applicable subheading for Style Spring Time will be 5212.21.6090, HTSUS, which provides for other woven fabrics of cotton: weighing more than 200g/m2: unbleached: other, other, other. The rate of duty will be 7.8% ad valorem.
Style Thriller is a woven fabric, characterized by an overall short pile surface. CBP laboratory analysis indicates that this fabric is of cut weft pile construction, with the pile yarns composed of 79.7% polyester/20.3% nylon, and weighing 271.7 g/m2. Your correspondence indicates that this fabric will be imported in 150 centimeter widths, and will be used for upholstery.
In your letter you suggest that Style Thriller be classified as a cut corduroy fabric under subheading 5801.32.0000, HTSUS. However, classification under this subheading is precluded, as this fabric is not of corduroy construction.
The applicable subheading for Style Thriller will be 5801.33.0000, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers, other weft pile fabrics. The rate of duty will be 9.8% ad valorem.
Style Millie is a bonded fabric consisting of a knit pile fabric laminated to a woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a shaggy “carpet” texture. CBP laboratory analysis indicate that the face fabric is of a looped pile warp knit construction, is composed wholly of polyester yarns of different colors, and weighs 260.4 g/m2. The backing fabric is composed wholly of polyester, is of plain weave construction and weighs 93.2 g/m2. This fabric has an overall weight of 354.7 g/m2. Your correspondence indicates that this fabric will be imported in widths of 137 centimeters, and will be used for upholstery.
Note 1(c) to Chapter 60, 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.
In your letter, you suggest that Style Millie be classified as an “other” pile fabric under subheading 6001.92.0010, HTSUS. However, CBP laboratory analysis indicates that this fabric is of looped pile construction.
The applicable subheading for Style “Millie” 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.
Style Alli Baba is a bonded fabric consisting of a knit pile fabric laminated to a woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by blocks of lush high pile yarns arranged in a checkerboard pattern. CBP laboratory analysis indicates that the face fabric is of cut pile warp knit construction containing 22.6 stitches per centimeter in the vertical direction, is composed wholly of polyester yarns of different colors and weighs 212.1 g/m2. The backing fabric is composed wholly of polyester, is of plain weave construction and weighs 83.2 g/m2. This fabric has an overall weight of 299.4 g/m2. Your correspondence indicates that this fabric will be imported in widths of 140 centimeters and will be used for upholstery.
The applicable subheading for Style Alli Baba will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, kitted or crocheted: other: of man-made fibers, other: velour. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 @ [email protected].
Sincerely,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division