CLA-2-60:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a printed polyester warp knit face fabric laminated to a dyed weft knit looped pile backing fabric, from China
Dear Ms. Miller:
In your letter dated June 9, 2016 you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis.
Flexsteel Pattern 909 Destry is a bonded fabric consisting of a printed knit face fabric laminated to a dyed knit fleece backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric has been printed in a pattern with a plastics material and embossed to achieve the look of leather. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the printed face fabric, composed wholly of polyester yarns, is of warp knit construction and weighs 151.6 g/m2. The lapping movement of the front bar is 1/0 3/4; the lapping movement of the back bar is 1/0 1/2. The movements of the front bar and back bar are in the same direction. The dyed backing fabric is composed wholly of polyester yarns, is of weft knit extended sinker loop pile construction and weighs 275.7 g/m2. The bonded fabric weighs 427.4 g/m2. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery.
In your letter, you suggest that this fabric be classified as a warp knit fabric of synthetic yarns of different colors under subheading 6005.34.0080, Harmonized Tariff Schedule of the United State (HTSUS). Please note that, effective January 1, 2017, subheading 6005.34.0080 has been discontinued and replaced with 6005.38.0080. Notwithstanding the above, Note 1(c) to Chapter 60, HTSUS, states that Chapter 60 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 incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001.
The applicable subheading for Flexsteel Pattern 909 Destry will be 6001.22.2000, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fibers. The applicable 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division