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 a polyester/spandex interlock knit fabric from China

Dear Mr. Harris:

In your letter dated October 25, 2013, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. One fabric sample accompanied your request.

Style Interlock PFF 134308AEP is a knit fabric said to be composed of 88% polyester filament fiber and 12% spandex. According to the sample and the information provided, this fabric weighs 270 g/m2, will be imported in 214 centimeter widths, and will be used in the production of mattresses and mattress supports. The applicable subheading for Style Interlock PFF 134308AEP will be 6004.10.0085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other. The rate of duty will be 12.3% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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.

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/.

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,

Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division