CLA-2-60:OT:RR:NC:N2:352
Jason S. Morgan
Amer Sports
130 E. Randolph Street, #600
Chicago, IL 60601
RE: The tariff classification two knit pile fabrics of man-made fibers from China
Dear Mr. Morgan:
In your letter dated October 16, 2023, you requested a tariff classification ruling. Two fabric swatches, which are identified as “RM #302676”, and “RM #308596” were provided to this office and were sent for laboratory analysis. The samples will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) analysis has determined that RM #302676 is a three-layer laminated fabric. The top layer consists of a dyed black woven fabric. The top layer is composed of elastomeric and nylon filament yarns, is of plain weave construction, and weighs 107.2 g/m2. The middle layer consists of a poly (tetrafluoroethylene) plastic type material and is laminated to the top and bottom layers; it weighs 7.2 g/m2. The bottom layer consists of a dyed black backing fabric and is composed wholly of polyester yarns. The backing fabric is of a weft knit extended sinker loop type brushed or napped pile construction, however, the CBP Laboratory has confirmed that the loops are no longer intact. The backing fabric weighs 181.8 g/m2 and has 16 stitches in the vertical direction. The total weight of the laminated fabric is 296.2 g/m2.
CBP Laboratory analysis has determined that RM #308596 is a three-layer laminated fabric. The top layer consists of an orange woven fabric. The top layer is composed of elastomeric and nylon filament yarns of different colors, is of plain weave construction, and weighs 97.5 g/m2. The middle layer consists of a poly (tetrafluoroethylene) plastic type material and is laminated to the top and bottom layers; it weighs 11 g/m2. The bottom layer consists of a grey backing fabric and is composed wholly of polyester yarns. The backing fabric is of a weft knit extended sinker loop type brushed or napped pile construction, however, the CBP Laboratory has confirmed that the loops are no longer intact. The backing fabric weighs 182.5 g/m2 and has 15 stitches in the vertical direction. The total weight of the laminated fabric is 289 g/m2.
Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that this chapter does not cover:
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 both fabrics are laminated fabrics incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001.
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.
The applicable subheading for styles “RM #302676”, and “RM #308596” will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The applicable rate of duty will be 17.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.92.0030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6001.92.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division