CLA-2-60:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a polyester knit looped pile fabric laminated to a polyester woven backing fabric, from China
Dear Ms. Miller:
In your letter dated August 25, 2015, you requested a tariff classification ruling. One sample was submitted with your ruling request.
Pattern 120 Freelance is a bonded fabric, consisting of a knit face fabric laminated to a woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The soft knit surface is characterized by a printed diamond stitch pattern made to resemble a vintage windowpane woven fabric. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the printed face fabric, composed of polyester with a trace amount of cotton fibers, is of warp knit looped pile construction, and weighs 232.9 g/m2. The bleached backing fabric is composed wholly of polyester, is of plain weave construction, and weighs 99.5 g/m2. The overall weight of the laminated fabric is 336.2 gm2. Your correspondence indicates that this fabric will be imported in widths of 55 inches and 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.
In your submission you suggest that Pattern 120 Freelance be classified under subheading 6005.34.0080, which provides for printed warp knit fabrics. However, CBP laboratory analysis finds that the instant fabric is a laminated fabric incorporating a knit pile fabric; therefore, this fabric will be classified as a pile fabric in heading 6001.
The applicable subheading for Pattern 120 Freelance will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. 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 at [email protected].
Sincerely,
Deborah Marinucci
(Acting) Director
National Commodity Specialist Division