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 fabric consisting of a polyester knit cut long pile face fabric laminated to a woven polyester backing fabric, from China
Dear Ms. Miller:
In your letter dated August 22, 2016 you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 382 Vivace is a bonded fabric consisting of a printed knit pile face fabric laminated to a bleached plain woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a printed stylized floral pattern. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the printed face fabric, composed wholly of polyester yarns, is of weft knit cut long pile construction and weighs 440.5 g/m2. The bleached backing fabric is composed wholly of polyester yarns, is of plain weave construction and weighs 125.7 g/m2. The bonded fabric weighs 566.2 g/m2. Your letter states that this fabric will be imported in widths of 55 inches and will be used for upholstery.
Additional U.S. Note 1 to Chapter 60, Harmonized Tariff Schedule of the United State (HTSUS), states:
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.
The applicable subheading for Flexsteel Pattern 382 Vivace will be 6001.10.2000, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: “Long pile” fabrics: Of man-made fibers. The applicable 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 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