CLA-2-60:OT:RR:NC:N3:352
Ms. Amy Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a bonded polyester knit pile upholstery fabric from China
Dear Ms. Miller:
In your letter dated February 9, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 646 Bubba PL is a bonded fabric consisting of a dyed knit cut pile fabric laminated to a knit fleece backing fabric. The face fabric is characterized by small alternating rectangles of pile and flat knit areas. According to the information provided, the face fabric is of a warp knit other pile construction, is composed wholly of polyester, and weighs 225 g/m2. The backing fabric is of a weft knit looped pile construction, is composed wholly of polyester, and weighs 235 g/m2. The overall weight of this fabric is 460 g/m2. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery.
In your letter, you suggest that this fabric be classified as a looped pile fabric under subheading 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, the face fabric is of “other” pile construction, not looped pile. Based on the relative use, quantity and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character.
The applicable subheading for Flexsteel Pattern 646 Bubba PL will be 6001.92.0040, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other, other. 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 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division