CLA-2-60:RR:NC:TA:352 I88491
Ms. Judith Salehzadeh
American Overseas Transport, Ltd.
165 Hansen Court, Suite 110
Wood Dale, IL 60191
RE: The tariff classification of a 80% cotton/20% polyester knit fabric of loop pile construction coated, covered or laminated with polyurethane from China.
Dear Ms. Salehzadeh:
In your letter dated August 9, 2002 and resubmitted with additional data on November 15, 2002, on behalf of your client Genie B’S Specialties Inc., you requested a classification ruling.
The submitted sample is a bleached weft knit fabric of loop pile construction. It is composed of 80% cotton and 20% polyester and has been coated, covered or laminated on one side with a layer of polyurethane plastic. Your correspondence indicates that the yarns that form the pile of this product are composed of 80% cotton and 20% polyester. Weighing approximately 164 g/m2, this item will be imported in 211 centimeter widths. The polyurethane coating represents approximately 23% of the weight of this product. You indicate that this fabric will be used in the manufacture of a mattress protector.
Note 1 to chapter 60 states:
This chapter does not cover
Crocheted lace of heading 5804;
Labels, badges or similar articles, knitted or crocheted of heading 5807; or
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 the laminated fabric in this case is of knit pile construction, Note 1(c) to chapter 60 instructs that it remain classifiable in heading 6001,HTS, despite the fact that it has been impregnated, coated, covered or laminated with plastic.
The applicable subheading for the knit pile fabric will be 6001.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, loop pile fabrics, of cotton. The duty rate will be 10.1 percent ad valorem.
This fabric falls within textile category designation 224. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division