CLA-2-60:RR:NC:TA:352 M81538

Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
High Point, NC 27265

RE: The tariff classification of a dyed weft knit fabric of cut pile construction from Germany

Dear Mr. Shah:

In your letter dated April 18, 2006 you requested a tariff classification ruling.

Laboratory analysis of the submitted sample, designated as style BH40225 “Natural” (Vendor pattern # 40264), indicates that it is a dyed weft knit fabric of cut pile construction. It is composed of 70.3% cotton and 29.3% polyester with the pile yarns composed wholly of cotton. Weighing 266.2 g/m2, this product will be imported in 231 centimeter widths. Your correspondence indicates that this fabric will be used as mattress ticking.

The applicable subheading for the weft knit fabric will be 6001.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of cotton, other. The rate of duty will be 18.5 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