CLA-2-60:OT:RR:NC:N3:352
Mr. Joseph M. Spraragen
GDLSK
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, New York 10022-4877
RE: The tariff classification of a polyester warp knit pile fabric laminated to a woven polyester backing, from China
Dear Mr. Spraragen:
In your letter dated April 18, 2016, you requested a tariff classification ruling on behalf of your client, H.M. Richards, Inc. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes.
Style No. 2864-XX Plush TC is a bonded fabric consisting of a knit pile fabric laminated to a plain weave backing fabric. According to the information provided, subsequent email contact and visual examination of the sample, the sandy colored face fabric is of a warp single knit pile construction, is composed wholly of polyester, and weighs 300 g/m2. Your submission states that the dyed face fabric contains 13.5 stitches per centimeter in the vertical direction and 24 stitches per centimeter in the horizontal direction, and that the backing fabric is composed wholly of polyester and is similar to a TC backing cloth. Your correspondence indicates that the fabric, which will be imported on rolls in widths of 140 centimeters, will be available in various colors and will be used for upholstery.
In your letter you suggest classification under subheading 6001.92.0040, Harmonized Tariff Schedule of the United States (HTSUS). However, Statistical Note 1 to Chapter 60 states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.” Since the knit pile fabric is said to contain 13.5 stitches per centimeter in the vertical direction, this fabric would be considered velour. In addition, your letter states that the fabric weighs 300 g/m2.
The applicable subheading for Style No. 2864-XX Plush TC 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.
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