CLA-2-60:OT:RR:NC:N3:352
Mr. Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, DC 20006
RE: The tariff classification of a polyester warp knit fabric bonded to a knit looped pile
backing fabric, from China
Dear Mr. Harris:
In your letter dated August 20, 2013, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. A sample of the fabric was provided.
Style Tucson is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. You indicate that the face fabric has been brushed, dyed and coated with polyurethane in a hot stamping process, which applies the polyurethane to the surface of the fabric in a crackled pattern, creating the effect of a soft leather hide. According to U.S. Customs and Border Protection (CBP) laboratory analysis, the face fabric is composed wholly of polyester and weighs 148.4 g/m2. Lab analysis further states that the face fabric is of two bar warp knit construction. The back guide bar yarn has 1/0,1/2 movement and the front guide bar yarn has 1/0,3/4 movement; the movements of both guide bar yarns are in the same direction. The longer underlaps of the front guide bar yarns have been brushed. The backing fabric is of weft knit extended sinker loop type brushed pile construction, is composed wholly of polyester yarns and weighs 184.3 g/m2. The combined fabrics weigh 332.7 g/m2. Your letter states that this fabric will be imported in 140 centimeter widths and will be used for upholstery.
In your letter, you suggest that Style Tucson be classified as an “other” pile fabric under subheading 6001.92.0040. However, CBP laboratory analysis has determined that the pile fabric is of looped pile construction, and therefore classifiable as below.
Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that this chapter does not cover:
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 incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001.
The applicable subheading for Style Tucson will be 6001.22.0000, HTSUS, which provides for Pile fabrics, including "long pile" and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. 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/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth.Dunajski @ CBP.DHS.gov.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division