CLA-2-60:OT:RR:NC:TA:352
Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005
RE: The tariff classification of three bonded upholstery fabrics consisting of 100% polyester warp knit face fabrics of cut pile construction laminated by means of a plastic adhesive to a knit or woven backing fabric from China.
Dear Mr. Harris:
In your letter dated June 20, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling.
Three samples of bonded upholstery fabric accompanied your request for a ruling. The first, designated as style “Moon River”, is a bonded fabric consisting of a warp knit face fabric laminated by means of a plastic adhesive to a woven backing fabric. The face fabric is a 100% polyester warp knit fabric of cut pile construction. It is characterized by a deep lush cut pile surface which has been dyed a single uniform color. It contains approximately 16 stitches per centimeter in the vertical direction and weighs approximately 335 g/m2. The plastic adhesive that binds the face fabric to the backing fabric is not visible in cross section. The backing fabric is a bleached plain woven fabric composed of 80% polyester and 20% cotton. Weighing 105 g/m2, it functions to reinforce and support the face fabric. The bonded fabric will be imported in 140 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Wings” is a bonded fabric consisting of a warp knit face fabric laminated by means of a cellular plastic middle layer to a woven backing fabric. The face fabric is a 100% polyester warp knit fabric of cut pile construction. It is characterized by a deep lush cut pile surface which has been dyed a single uniform color. It contains approximately 17 stitches per centimeter in the vertical direction and weighs approximately 275 g/m2. The cellular plastic middle layer that binds the face fabric to the backing fabric weighs 50 g/m2 and is visible in cross section. The backing fabric is a bleached plain woven fabric composed of 80% polyester and 20% cotton. Weighing 110 g/m2, it functions to reinforce and support the face fabric. The bonded fabric will be imported in 142 centimeter widths. Your correspondence indicates that this product will be used as an upholstery fabric.
Style “Luci” is a bonded fabric consisting of a warp knit face fabric laminated by means of a plastic adhesive to a weft knit backing fabric. The face fabric is a 100% polyester warp knit fabric of cut pile construction. It is characterized by a deep lush cut pile surface which has been dyed a single uniform color. It contains approximately 18 stitches per centimeter in the vertical direction and weighs approximately 250 g/m2. The plastic adhesive that binds the face fabric to the backing fabric is not visible in cross section. The backing fabric is an unbleached or bleached weft knit fabric of looped pile construction and is composed of 100% polyester. The pile yarns have been brushed and the dense fibrous surface has been laminated to the face fabric creating a sponge-like softness in the bonded fabric. Weighing 185 g/m2, it functions to reinforce and support the face fabric. The bonded fabric will be imported in 142 centimeter widths. Based on the function, weight, use and decorative appeal of the various fabrics that form this fabric, it is the face fabric which imparts this item with its essential character. Your correspondence indicates that this product will be used as an upholstery fabric.
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 the upholstery fabrics designated as styles “Moon River” and “Wings” are laminated fabrics and incorporate a knit pile fabric, Note 1(c) to chapter 60 specifically includes them within the scope of heading 6001, HTS.
The applicable subheading for the two bonded upholstery fabrics designated as styles “Moon River” and “Wings” will be 6001.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, over 271 grams per square meter, velour. The duty rate will be 17.2 percent ad valorem.
The applicable subheading for the bonded upholstery fabric designated as style “Luci” will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. 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/.
All three bonded upholstery fabrics 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 that fall within textile category 224 which are the products of China 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division