CLA-2-60:RR:NC:TA:352 K83164
Mr. Benjie Manio
Greatex Mills, Inc.
1625 Chabanel Street, Suite 201
Montreal, Quebec H4N 2S7, Canada
RE: The tariff classification of a bonded fabric consisting of a 100% polyester weft knit fabric laminated to a 100% polyester plain woven fabric from Taiwan.
Dear Mr. Manio:
In your letter dated February 6, 2004 you requested a tariff classification ruling.
Laboratory analysis of the submitted sample, designated as style “Nautilus”, indicates that it is a bonded fabric consisting of a weft knit fabric laminated by means of a plastic adhesive to a woven backing fabric. The face fabric is a dyed weft knit fabric of interlock construction composed of 100% polyester. It weighs approximately 173.3 g/m2 and is characterized by a dense fibrous surface created by brushing or napping. The backing fabric is a dyed plain woven fabric composed of 100% filament polyester. It contains 21.3 single yarns per centimeter in the warp and 17.3 single yarns per centimeter in the filling. This backing fabric is constructed using 300 denier filament polyester yarns in both the warp and filling. Weighing approximately 163.1 g/m2, this fabric functions to stiffen and support the face fabric. The overall weight of the bonded fabric is 336.4 g/m2 and it will be imported in 150 centimeter widths. The plastic adhesive that is used to bond the face and backing fabric together is not visible in cross section. Your correspondence indicates that this product will be marketed as an upholstery fabric. Based on the use, value and processing of the individual fabric that form this product, it is the brushed weft knit face fabric that imparts this item with its essential character.
The applicable subheading for the laminated fabric designated as style “Nautilus” will be 6006.32.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, of double knit or interlock construction, of polyester. The rate of duty will be 10 percent ad valorem.
At the present time goods which are the products of Taiwan and are classifiable in subheading 6006.32.0040, HTS, are not subject to either quota restraints or visa requirements.
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