CLA-2-60:OT:RR:NC:N3:352
Ms. Tierney Reilly
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded fabric consisting of a polyester weft knit long pile face fabric laminated to a bleached plain weave backing fabric, from China
Dear Ms. Reilly:
In your letter dated August 22, 2017 you requested a tariff classification ruling. A sample swatch was provided to this office and sent for laboratory analysis.
U.S. Customs and Border Protection Laboratory has determined that Flexsteel Pattern 713 “Poodle” is a bonded fabric consisting of a dyed weft knit pile face fabric laminated to a bleached plain woven backing fabric. The pile upon the face of the fabric has a softness reminiscent of a baby lamb or poodle-like feel to the touch. The adhesive that bonds these fabrics together is not visible in the cross section. Additionally, laboratory analysis has determined this fabric to be composed wholly of polyester and weighs 401.1 g/m2. The backing fabric is bleached and is of plain weave construction; it is wholly of polyester staple yarns and weighs 130.9g/m2. The total weight of the bonded fabric is 532 g/m2. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery.
The applicable subheading for Flexsteel Pattern 713 “Poodle” will be 6001.10.2000, Harmonized Tariff Schedule of the United States (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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division