CLA-2-60:RR:NC:TA:352 M81262
Ms. Jenny Helm
Gear For Sports
9700 Commerce Parkway
Lenexa, Kansas 66219
RE: The tariff classification of a cotton/polyester blend weft knit fabric of looped pile construction cut to 18” X 18” squares from Guatemala.
Dear Ms. Helm:
In your letter dated March 9, 2006 you requested a tariff classification ruling. The sample cannot be returned as requested since it was consumed in analysis.
Laboratory analysis of the submitted sample, designated as style KN-028, indicates that it is a weft knit fabric of looped pile construction. It is dyed a single uniform color and is composed of 79% cotton and 21% polyester. The fabric is characterized by a dense fibrous surface created by brushing the looped pile yarns. The pile yarns are composed of 80.9% cotton and 19.1% polyester. This product will be imported cut to squares measuring 18 inches by 18 inches. The fabric weighs 329.1 g/m2 and your correspondence indicates that it will be cut to size and incorporated as a decorative accent on various apparel articles.
Your correspondence indicates that you believe that this item should be classified as an other knitted or crocheted fabric of cotton in subheading 6006.22.9080, HTSUS. However, since this product is of pile construction the more specific provision for knit pile fabrics in heading 6001, HTSUS, applies to this fabric.
The applicable subheading for the weft knit fabric of looped pile construction designated as style KN-028 will be 6001.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of cotton. The rate of duty will be 9.8 percent 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 http://www.usitc.gov/tata/hts/.
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