CLA-2-60:OT:RR:NC:TA:352
Ms. Bessie del Rosario
T Customs Broker, Inc.
5777 W. Century Blvd. #965
Los Angeles, CA 90045
RE: The tariff classification of two bonded upholstery fabrics designated as styles “Rhino Suede” and “Bella” from China
Dear Ms. del Rosario:
In your letter dated December 3, 2008, on behalf of Plaza Fabrics, you requested a classification ruling.
You have requested a ruling on two samples of upholstery fabric from China, described as styles “Rhino Suede” and “Bella.” The first fabric, designated as style “Rhino Suede”, is a bonded fabric consisting of a dyed 100% polyester brushed warp knit fabric laminated to a bleached backing fabric of 100% polyester brushed weft knit fabric of pile construction. The face and backing fabric are bonded together by means of a plastic adhesive which is not visible in cross section. Weighing 120 g/m2, the face fabric is characterized by a textured pebbly appearance reminiscent of the skin of a rhino. The backing fabric is of looped pile construction and weighs 200 g/m2. The bonded fabric including the face fabric, the backing fabric and the adhesive bonding agent weighs approximately 325 g/m2 and will be imported in 152 centimeter widths. Your correspondence indicates that this product will be marketed as an upholstery fabric.
The second fabric, designated as style “Bella,” is a bonded fabric consisting of a dyed 100% polyester warp knit fabric of cut pile construction laminated to an 80% polyester/20% cotton blend bleached plain woven backing fabric. The face and backing fabric are bonded together by means of a plastic adhesive which is not visible in cross section. The face fabric is characterized by a dense fibrous surface created by the brushing process. It weighs approximately 235 g/m2. The backing fabric weighs approximately 100 g/m2 and functions to stiffen and reinforce the face fabric. The bonded fabric including the face fabric, the backing fabric and the central adhesive layer weighs approximately 345 g/m2. This product will be imported in 150 centimeter widths. Your correspondence indicates that this fabric will be marketed as an upholstery fabric.
Note 1 to chapter 60 states in part:
This chapter does not cover:
Knitted or crocheted fabric, 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 upholstery fabrics designated as styles “Rhino Suede” and “Bella” are laminated fabrics and incorporate a knit pile fabric, Note 1(c) to chapter 60 specifically includes them within the scope of heading 6001, HTS.
The applicable subheading for the fabric designated as “Rhino Suede” will be 6001.22.0000, 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 man-made fibers. The duty rate will be 17.2 percent ad valorem.
The applicable subheading for the bonded fabric designated as “Bella” will be 6001.92.0030, 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 man-made fibers, other, velour. The duty rate will be 17.2 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/.
Both fabrics fall within textile category 224. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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