CLA-2-60:OT:RR:NC:N3:352
Marcus Eeman
Flexport
12181 Bluff Creek Drive
Suite W150
Playa Vista, CA 90094
RE: The tariff classification of two bonded upholstery fabrics of man-made fibers from China
Dear Mr. Eeman:
In your letter dated July 17, 2018, on behalf of TDI Worldwide LLC, you requested a tariff classification ruling. Two fabric swatches, which are identified as “Robin” and “Savannah,” were provided to this office and sent for laboratory analysis.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the bonded fabric “Robin” consists of a woven face fabric laminated to a knit backing fabric. CBP Laboratory has determined that the woven face fabric is not of pile construction and does not contain chenille yarns. The dyed plain woven face fabric is brushed and is composed wholly of polyester staple fibers; it weighs 290.5 g/m2. The backing fabric is of weft knit sinker loop pile construction. The dyed backing fabric is composed wholly of polyester and weighs 94.6 g/m2. The total weight of the bonded fabric is 385.6 g/m2. Your letter states that this fabric will be imported on rolls in 54-inch widths and will be used for upholstery.
CBP Laboratory has determined that the bonded fabric “Savannah” consists of a knit face fabric laminated to a woven backing fabric. The face fabric is composed wholly of polyester yarns of warp knit cut pile construction and weighs 233.2 g/m2. Additionally, the fabric contains 23 stitches per centimeter in the vertical direction. The backing fabric is of plain weave construction; it is composed wholly of polyester and weighs 96.7g/m2. The total weight of the bonded fabric is 329.9 g/m2. Your letter states that this fabric will be imported on rolls in 54-inch widths and will be used for upholstery.
In your letter you suggest classification for the fabric “Robin” under subheading 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers: Other weft pile fabrics. However, CBP Laboratory has confirmed that the woven face fabric is not of pile construction and does not contain chenille yarns.
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 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 the fabric “Robin” 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 duty rate will be 17.2 percent ad valorem.
In your letter you suggest classification for the fabric “Savannah” under subheading 6005.37.0080, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, dyed: Other: Other. However, CBP Laboratory analysis has confirmed that the fabric is a warp knit cut pile that contains 23 stitches per centimeter in the vertical direction.
For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction.
The applicable subheading for the bonded fabric 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.22.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6001.22.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6001.92.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division