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 upholstery fabric consisting of a warp knit face fabric laminated to a looped pile backing fabric, from China
Dear Ms. Miller:
In your letter dated June 9, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 727 Stallion is a bonded fabric consisting of a knit fabric which has been laminated to a knit pile backing fabric. The face fabric has been embossed and printed with a plastics substance in a pattern to resemble leather. According to the information provided, the face fabric is of a warp knit construction, composed wholly of polyester (of which 85% is filament and 15% is staple), and weighs 330 g/m2. The backing fabric is of a weft knit looped pile construction, is composed wholly of polyester, and weighs 190 g/m2. The overall weight of this fabric is 520 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 printed warp knit fabric under subheading 6005.34.0080, Harmonized Tariff Schedule of the United States (HTSUS).
Note 1(c) to Chapter 60, 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 Flexsteel Pattern 727 Stallion 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 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division