Ms. Ann Lumpkin
2846 Wall Triana Highway, Suite A
Huntsville, AL 35824
RE: The tariff classification of a bonded upholstery fabric consisting of a brushed 100% polyester warp knit face fabric laminated to a 100% polyester weft knit backing fabric of looped pile construction from China.
Dear Ms. Lumpkin:
In your letter dated December 5, 2007, on behalf of your client Albany Industries, Inc., you requested a classification ruling.
Laboratory analysis of the submitted sample, designated as style # A1001, indicates that it is a bonded fabric consisting of a knit face fabric laminated by means of a plastic adhesive to a knit pile backing fabric. The two fabrics are laminated together by a plastic adhesive that is not visible in cross section. The face fabric is a brushed warp knit fabric composed of 100% polyester. Constructed using yarns of different colors, the face fabric is characterized by a dense fibrous surface created by brushing or sanding the floats of this two bar warp knit. The face fabric weighs 125.7 g/m2. The backing fabric is an unbleached weft knit fabric of extended sinker loop pile construction. The pile loops have been brushed creating a dense uneven fibrous surface which is laminated to the face fabric providing the face fabric both with strength and a dimpled uneven surface. Weighing 210.4 g/m2, the bushed backing fabric, in addition, provides the bonded fabric with bulk and sponginess. The bonded fabric weighs 336.1 g/m2 and will be imported in 168 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Although your letter suggests that this product may be classifiable as a warp knit fabric of subheading 6005.22.0000, HTS, this is not possible. Note 1 to chapter 60 states in part:
This chapter does not cover:
Knitted or crocheted fabric, 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 this fabric is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS.
The applicable subheading for the bonded upholstery fabric designated as style # A1001 will be 6001.22.0000, Harmonized Tariff Schedule of the United States (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.
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 fabric falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Alan Tytelman at 646-733-3045.
Robert B. Swierupski