CLA-2-60:OT:RR:NC:TA:352
Ms. Ellen M. Dano
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of 100% polyester warp knit cut pile fabric bonded to a woven backing fabric, from China
Dear Ms. Dano:
In your letter dated April 23, 2010, on behalf of your client H.M. Richards, Inc., you requested a tariff classification ruling. The sample is being returned to you as per your request.
The submitted sample is a bonded fabric identified as style no. 2942-XX (“Toro”) and described as a dyed warp knit fabric made from 100% polyester filament fibers, and weigh approximately 360 grams per square meter. It is characterized by parallel rows of a deep lush cut pile surface. Laboratory analysis of the fabric indicates that the face fabric is a wholly polyester warp knit fabric of cut pile construction, measuring 14 stitches per centimeter in the vertical direction. The weight of the face fabric is 260.2 g/m2. The backing fabric is composed wholly of staple polyester and is of plain weave construction, weighing 100.6 g/m2. The weight of the bonded fabric is 373.8 g/m2. The adhesive that bonds these fabrics together is not visible in cross section. The detail sheet provided indicates that this fabric has a width of 54 inches.
Note 1 to chapter 60 states in part that this chapter does not cover:
(c) 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 instant fabric is a laminated fabric but incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for style no. 2942-XX (“Toro”) 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 rate of duty will be 17.2%.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division