CLA-2-58:OT:RR:NC:TA:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of two woven chenille fabrics and a warp knit cut pile bonded fabric from China
Dear Mr. Harris:
In your letter dated October 1, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. Five samples of woven fabric accompanied your request for a ruling. Your correspondence indicates that all styles will be used for upholstery.
Style Avatar is a bonded fabric consisting of a pile face fabric laminated to a plain woven backing. The adhesive that binds these fabrics together is not visible in cross section. According to the information provided, the face fabric is a dyed warp knit pile fabric composed of 100% polyester, weighing 260 g/m2. The surface is characterized by parallel rows of a deep lush cut pile. The backing fabric is composed of 80% polyester and 20% cotton and weighs 80 g/m2. This fabric will be imported in 140 centimeter widths.
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.
Style Veneto is a woven chenille fabric composed of 100% polyester. It is characterized by a textured fibrous surface created by the introduction of chenille yarns during the weaving process, which provides a chenille effect on both sides of the fabric. The fabric weighs 344 g/m2 and will be imported in 142 centimeter widths.
Style Adrianna is a jacquard woven chenille fabric composed of 60% polyester and 40% acrylic. It is characterized by a textured fibrous surface created by the introduction of chenille yarns during the weaving process. A thin latex coating has been applied to the back of the fabric to facilitate cutting. The fabric weighs 500 g/m2 and will be imported in 142 centimeter widths.
Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states:
Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Since the woven chenille fabric designated as style Adrianna is classifiable as a fabric of heading 5801 if not coated with plastics or rubber, Note 1 to Chapter 59 excludes this fabric from classification under the provision for textile fabrics impregnated, coated, covered or laminated.
The applicable subheading for style Avatar 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% ad valorem.
The applicable subheading for styles Veneto and Adrianna will be 5801.36.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: chenille fabrics, other. The rate of duty will be 9.8% ad valorem.
A classification ruling regarding the fabrics identified as Lola and Nepal cannot be issued at this time, as these items were sent to the Customs Laboratory for analysis. A separate ruling, under NY N129855, will be issued at a later date.
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