CLA-2-60:OT:RR:NC:N3:352
Mr. Richard Ness
Greatex Mills, Inc.
1625 Chabanel St. West, Suite 201
Montreal, Québec, Canada H4N 2S7
RE: The tariff classification of a polyester warp knit cut pile fabric laminated to a polyester nonwoven backing fabric, from China
Dear Mr. Ness:
In your letter dated October 16, 2015, you requested a tariff classification ruling. A sample was provided.
Pattern Dansk is a bonded fabric, consisting of a pile fabric laminated to a nonwoven backing fabric, characterized by a soft shaggy texture and slightly tufted knit surface. The adhesive that bonds the fabrics is not visible in cross section. Although the original and revised fabric detail sheets indicate that the face fabric is of a warp knit construction (non-pile), U.S. Customs and Border Protection (CBP) laboratory analysis has found that the polyester face fabric is of warp knit cut pile construction and weighs 207.4 g/m2 . The bleached backing fabric is composed of wholly of polyester staple yarns and weighs 103.6 g/m2, for an overall bonded fabric weight of 311.0 g/m2. Your correspondence indicates that the fabric will be imported in a width of 140 centimeters 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.
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.
Statistical Note 1 to Chapter 60, HTSUS, states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.” Since the instant fabric contains 20 stitches per centimeter in the vertical direction, this fabric would be considered velour.
The applicable subheading for Pattern Dansk will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted 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 at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division