CLA-2-60: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 three stitch-bonded fabrics from China
Dear Mr. Harris:
In your letter dated December 1, 2010, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling. Samples of three fabrics accompanied your request. All three fabrics are intended to be used in the manufacture of mattress ticking.
The first sample is designated TK 6920 Buff Filler Cloth (RM Number 00692082). According to the information provided, this style is manufactured from layers of 100% polyester fibers that have been carded and lapped. The non-woven fabric thus created then undergoes a stitch-bonding process whereby the fibers are secured by parallel rows of stitches knitted through the web using 100% polyester yarn. The fabric is coated on one side with an acrylic coating which imparts color to the finished fabric. The fabric weighs 88.5 g/m2 and will be imported in a width of 208 centimeters.
The second sample is designated C249 FR Filler Cloth HT (RM Number 00692582). According to the information provided, this style is manufactured from layers of rayon (50%), polyester (45%) and para-aramid (5%) fibers that have been carded and lapped. The resulting non-woven fabric is then stitch-bonded using 100% polyester yarn. The fabric is coated on one side with a sodium vinyl sulfonate (SVS 17) coating which imparts color to the finished fabric. The fabric weighs 185.5 g/m2 and will be imported in a width of 208 centimeters.
The third sample is designated C252 TX Non-FR Gray Grid Filler Cloth (RM Number 00692682). According to the information provided, this style is manufactured from layers of 100% polyester fibers that have been carded and lapped. The resulting non-woven fabric is then stitch-bonded using 100% polyester yarn. The fabric is coated on one side with an acrylic coating which imparts color to the finished fabric. Finally the fabric is printed with a polytetrafluoroethylene (PTFE) puff print raised grid design. This fabric weighs 97.6 g/m2 and will be imported in a width of 208 centimeters.
Subheading Note 1(f) to Section XI defines dyed woven fabric, describing it in part as:
Woven fabric which: (i) Is dyed a single uniform color other than white … or has been treated with a colored finish other than white (unless the context otherwise requires), in the piece….
Subheading Note 1(h) to Section XI defines printed woven fabric, describing it in part as:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colors. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
The definitions above apply, mutatis mutandis, to knitted or crocheted fabrics.
The applicable subheading for the first fabric, style TK 6920 Buff Filler Cloth (RM Number 00692082), will be 6005.32.0020, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: dyed, other: stitch-bonded goods. The rate of duty will be 10% ad valorem.
The second fabric, style C249 FR Filler Cloth HT (RM Number 00692582) is said to be constructed from a blend of 50% rayon/ 45% polyester/5% para-aramid (synthetic) fibers and stitch-bonded with 100% polyester yarn. The fabric may be subject to Customs laboratory analysis at the time of importation. Even a slight change in the fiber content from that indicated in your letter may result in a change in the tariff classification indicated below.
We agree with the suggestion in your letter that the second fabric be classified under the provision for warp knit fabric of synthetic fibers, as the fabric is constructed predominantly of synthetic fibers. However, the subheading you cited, 6005.42.0020, HTSUS, is for fabric of artificial fibers.
The applicable subheading for the second fabric, C249 FR Filler Cloth HT (RM Number 00692582), will be 6005.32.0020, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: dyed, other: stitch-bonded goods. The rate of duty will be 10% ad valorem.
In your letter you suggest that the third fabric, RM Number 00692682, be classified under the provision for warp knit fabric of synthetic fibers, dyed, in subheading 6005.32.0020, HTSUS. However, classification under this subheading is precluded, as the fabric has been printed in addition to having been treated with a colored finish.
The applicable subheading for the third fabric, C252 TX Non-FR Gray Grid Filler Cloth (RM Number 00692682), will be 6005.34.0020, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: printed, other: stitch-bonded goods. The rate of duty will be 10% 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division