CLA-2-60:OT:RR:NC:N3:352
Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded polyester fabric consisting of a woven cut pile face fabric laminated to knit looped pile backing fabric, from China.
Dear Ms. Miller:
In your letter dated August 4, 2015, you requested a tariff classification ruling.
Pattern 723 Steeplechase PL is a bonded fabric consisting of a woven face fabric laminated to a knit pile backing fabric. The adhesive that bonds these fabrics together is not visible in the cross section. According to the information provided, the face fabric is composed of 92% polyester and 8% nylon, weighs 275 g/m2, and is of cut weft pile construction, while the bleached backing fabric is composed wholly of polyester, weighs 155 g/m2 and is of weft knit looped pile construction. According to your submission, this fabric will be imported in widths of 55 inches and will be used for upholstery.
Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), 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 laminated fabric before us for consideration incorporates a knit pile fabric, note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTS.
The applicable subheading for the fabric Pattern 723 Steeplechase PL will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. The rate of duty will be 17.2% 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).
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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division