CLA-2-60:OT:RR:NC:N3:352
Ms. Lynley Bishop
LE Coppersmith, Inc.
114 Southfield Pkwy, Suite #170
Forest Park, GA 30297
RE: The tariff classification of a polyurethane (PU) coated knit polyester fabric laminated
to a knit fleece backing fabric from China.
Dear Ms. Bishop:
In your letter dated January 19, 2016 you requested a tariff classification ruling on behalf of Southern Motion, Inc. One fabric sample accompanied your request.
Item Wagyu 263 is a bonded fabric consisting of a dark crimson plastic-coated face fabric laminated to a knit fleece backing fabric. The coated surface has been embossed with a crackled reptilian pattern. According to your submission, fabric detail sheet and visual examination, this fabric consists of a polyurethane (PU) coated warp knit face fabric (15% PU and 85% polyester by weight) and a polyester knit fleece backing fabric. The total weight of the bonded fabric is 480 g/m2. Your letter states that the fabric will be imported in 56-inch widths and used for upholstery.
In your submission, you ask whether proper classification would be as a coated fabric under subheading 5903.20.2500 or as a knit pile fabric under subheading 6001.22.0000 of the Harmonized Tariff Schedule of the United States (HTSUS). Note 1 to Chapter 60 states, in part, that this chapter does not cover:
c) 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 laminated fabric incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTSUS.
The applicable subheading for Item Wagyu 263 will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. 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 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 at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division