CLA-2-60:OT:RR:NC:N3:352
Mr. Jeff Gilmore
Lane Furniture Industries
5380 Highway 145 South
Tupelo, Mississippi 38801
RE: The tariff classification of five bonded knit velour pile upholstery fabrics from China
Dear Mr. Gilmore:
In your letter dated September 26, 2011, on behalf of Morgan Fabrics, you requested a tariff classification ruling. Samples of five fabrics were provided, as well as samples illustrating the fabrics at interim stages of production. The finished fabrics will be used for upholstery.
Style Boomer 4104, is a bonded fabric consisting of a knit face fabric laminated to a plain weave backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft surface composed of pile yarns arranged in a regular pattern. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester and weighs 237.7 g/m2. This fabric contains 20.9 stitches per centimeter in the vertical direction. The woven backing fabric is composed wholly of polyester and weighs 95.2 g/m2. The combined fabrics weigh 334.4 g/m2 and will be imported in 140 centimeter widths.
Style Champion 4014 is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft surface composed of pile yarns imparting a dimpled effect. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester, weighs 260.5 g/m2 and contains 14.1 stitches per centimeter in the vertical direction. The weft knit sinker loop pile backing fabric is composed wholly of polyester and weighs 233 g/m2. The combined fabrics weigh 500.3 g/m2 and will be imported in 140 centimeter widths.
Style Jumanji 4815 is a bonded fabric consisting of a knit face fabric laminated to a woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft surface composed of pile yarns imparting a branching pattern effect. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester, weighs 210.1 g/m2 and contains 14.1 stitches per centimeter in the vertical direction. The plain woven backing fabric is composed wholly of staple polyester and weighs 95.2 g/m2. The combined fabrics weigh 308.2 g/m2 and will be imported in 140 centimeter widths.
Style Scrumptious 4013 is a bonded fabric consisting of a knit face fabric and a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft surface composed of pile yarns imparting a pebbled look. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester, weighs 227.5 g/m2 and contains 22.2 stitches per centimeter in the vertical direction. The backing fabric is of weft knit extended sinker loop type brushed pile construction, is composed wholly of polyester and weighs 160.1 g/m2. The combined fabrics weigh 387.8 g/m2 and will be imported in 140 centimeter widths.
Style Viva 4925 is a bonded fabric consisting of a knit face fabric laminated to a woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a soft surface composed of pile yarns arranged in rows, giving a corduroy effect. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, is composed wholly of polyester, weighs 287.8 g/m2 and contains 25.2 stitches per centimeter in the vertical direction. The plain woven backing fabric is composed wholly of staple polyester and weighs 97.9 g/m2. The combined fabrics weigh 388 g/m2 and will be imported in 140 centimeter widths.
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 fabrics are laminated fabrics but incorporate a knit pile fabric, Note 1(c) to Chapter 60 specifically includes them within the scope of heading 6001.
Statistical Note 1 to Chapter 60 defines velour as fabrics containing 12 or more stitches per centimeter in the vertical direction.
In your submission you suggest classification of Boomer as long pile fabric under subheading 6001.10 of the HTSUS. However, classification under that subheading is precluded because long pile fabric is formed when textile fibers from a carded sliver are inserted into the loops of a knitted ground fabric as it is formed, and the instant fabric does not meet that definition.
In your submission you suggest classification of Champion and Scrumptious as looped pile fabric under subheading 6001.22 of the HTSUS. Classification of merchandise under the HTS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. These bonded fabrics consist of a cut pile face fabric and a looped pile backing fabric. Factoring in the relative value, quantity and function of the various materials that form this product, it is determined that it is the cut pile face fabric which impart these items with their essential character.
In your submission you suggest classification of Jumanji as other pile fabric of man-made fibers weighing over 271 grams per square meter, under subheading 6001.92.0010 of the HTSUS. However, classification under that subheading is precluded, as the face fabric, by which this bonded fabric will be classified, weighs less than 271 grams per square meter.
Also in your submission you ask whether these fabrics would be considered micro denier suede fabric. However, micro-suede is not officially defined in the HTSUS or Explanatory Notes.
The applicable subheading for style Viva 4925 will be 6001.92.0010, 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 rate of duty will be 17.2% ad valorem.
The applicable subheading for styles Boomer 4104, Champion 4014, Jumanji 4815 and Scrumptious 4013 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 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 http://www.usitc.gov/tata/hts/.
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 at (646) 733-3045.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division