CLA-2-60:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded upholstery fabric consisting of a polyester warp knit cut pile face fabric laminated to a weft knit polyester backing fabric, from China
Dear Ms. Miller:
In your letter dated February 22, 2016 you requested a tariff classification ruling. A sample swatch was provided, and sent for analysis.
Flexsteel Pattern 308 Serafina (8948) is a bonded fabric consisting of a soft knit face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric, composed wholly of polyester yarns, is of warp knit cut pile construction, and weighs 345.4 g/m2. The face fabric is dyed a single uniform color and measures 26 stitches per centimeter in the vertical direction. The backing fabric is composed wholly of bleached polyester yarns, is of weft knit non-pile construction, and weighs 49.7 g/m2. The total weight of the bonded fabric is 395.5 g/m2. You indicate that the fabric will be imported in 55-inch widths and will be used for upholstery.
Statistical Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states:
For purposes of statistical reporting number 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction.
In your submission and subsequent correspondence, you suggested classification as a “long pile fabric” under 6001.10.2000, HTSUS. Additional U.S. Note 1 to Chapter 60, HTSUS, defines “long pile fabrics” as follows:
For purposes of heading 6001, the term “long pile fabrics” refers to fabrics made by inserting fibers from card sliver into the loops of the ground fabric during knitting.
CBP laboratory analysis indicates that this fabric, although it is of pile construction, does not meet the CBP definition for “long pile fabric.”
The applicable subheading for Flexsteel Pattern 308 Serafina (8948) 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 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 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 Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division