CLA-2-60: OT:RR:NC:N3:352
Kristy Granberg
Trans-Port International, Inc.
198 East Bay St., Suite 200
Charleston, SC 29401
RE: The tariff classification of five polyester circular weft knit mattress ticking fabrics from Portugal
Dear Ms. Granberg,
In your letter received on February 21, 2015, and in your previous letter of September 16, 2014, you requested a tariff classification ruling on behalf of your client, Duvalli Mattress Ticking. Five samples were submitted with your previous request.
Article S097847E533001A2 is a weft knit fabric of yarns of different colors, said to be composed of 52% polyester, 42% cotton and 6% elastane by weight. It is characterized on both sides by an allover floral pattern, all formed using knit stitches from the fabric itself, binding the two faces together.
Article S216175001A2 is a weft knit fabric of yarns of different colors, said to be composed of 60.5% polyester, 32.5% polyester microfiber and 7% elastane. It is characterized by a dimpled pattern punctuated by the occasional word “Bamboo” and bamboo plant designs formed using knit stitches of the contrasting color yarns from the other face of the fabric.
Article S242380001A1 is a white weft knit fabric, said to be composed of 72% polyester yarns, 24% polyester microfiber and 4% elastane. It is characterized on both sides by a honeycomb pattern scattered with flowers, all formed using knit stitches from the fabric itself binding the two faces together.
Article S242475001A1 is a weft knit fabric of yarns of different colors, said to be composed of 60.5% polyester yarns, 32.5% polyester microfiber and 4% elastane. It is characterized on both sides by a dimpled pattern with a large floral design outlined using the contrasting color yarns from the reverse side, all formed using knit stitches from the fabric itself, binding the two faces together.
Article S249275001A1 is a weft knit fabric of yarns of different colors, said to be composed of 70.5% polyester, 21.5% polyester microfiber, 4% metalized yarn and 4% elastane. It is characterized by a large basket weave design punctuated by an occasional word or brand name spelled out with knit stitches using the metalized yarns from the opposite side of the fabric where the majority of the metalized yarns are concentrated, imparting a glittering effect.
The construction of each of these fabrics features two knitted faces, separated by textured stuffing yarns which have been inserted between the two outer layers during the knitting process, providing the fabric with extra bulk and cushioning. Although yarns travelling between the two sides of the fabrics give the appearance of a quilted fabric, you have confirmed that the entire fabric is constructed in one manufacturing operation. Your correspondence indicates that these fabrics, weighing from 330 to 800 g/m2, will be imported on rolls in widths of 2.1 to 2.6 meters, and will be used as mattress ticking.
In your submission you suggested classification under heading 5407, Harmonized Tariff Schedule of the United States (HTSUS). However, heading 5407 covers woven fabrics, and these fabric are of knit construction.
The applicable subheading for Articles S097847E533001A2 and S216175001A2 will be 6004.10.0085, HTSUS, which provides for 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.
The applicable subheading for Article S242380001A1 will be 6006.31.0040, HTSUS, which provides for other knitted or crocheted fabrics: of synthetic fibers: unbleached or bleached, of double knit or interlock construction: of polyester. The rate of duty will be 10% ad valorem.
The applicable subheading for Articles S242475001A1 and S249275001A1 will be 6006.33.0040, HTSUS, which provides for other knitted or crocheted fabrics: of synthetic fibers: of yarns of different colors, of double knit or interlock construction: of polyester. 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 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 at maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division