CLA-2-60:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded polyester upholstery fabric consisting of a warp knit cut pile face fabric laminated to a warp knit looped pile backing fabric, from China
Dear Ms. Reilly:
In your letter dated July 05, 2017, you requested a tariff classification ruling. A sample swatch was submitted.
Flexsteel Pattern 649 Densmore PL is a bonded fabric consisting of a knit cut pile face fabric laminated to knit looped pile backing fabric. It is characterized by a soft surface printed with a subtle pattern, and also by parallel rows of holes punched through both fabrics, created by the Pinsonic quilting process. In your letter you describe the face fabric as “warp knit velvet,” and indicate that it is composed wholly of polyester, is of warp knit cut pile construction containing 32 stitches per inch in the vertical direction, and weighs 230 g/m2. Your submission further states that the backing fabric is bleached, wholly of polyester, is of warp knit double needle bar fleece pile construction, and weighs 210 g/m2. The total weight of the bonded fabric is 440 g/m2. Based on the relative weights, quantity, appearance and end use of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. You indicate that this fabric will be imported in 54-inch widths and will be used for upholstery.
In your submission, you suggest classification under subheading 6001.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), as a pile fabric of man-made fibers weighing over 270 grams per square meter. However, it is the face fabric, said to weigh under 270 grams per square meter, which has been determined to impart this product with its essential character for classification purposes.
Statistical Note 1 to Chapter 60, HTSUS, states:
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.
Your submission indicates that the face fabric contains 32 stitches per inch in the vertical direction. When converted to the appropriate system of measurement for the purposes of the HTSUS, this equals 12.5 stitches per centimeter.
The applicable subheading for Pattern 649 Densmore PL 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 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