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 upholstery fabric consisting of a warp knit pile face fabric laminated to a knit backing fabric, from China
Dear Ms. Miller:
In your letter dated August 8, 2016, you requested a tariff classification ruling. A sample was provided.
Flexsteel Pattern 435 Prescott is a bonded fabric consisting of a knit fabric which has been laminated to a knit pile backing fabric. According to the sample and information provided, the face fabric is of warp knit cut pile construction, composed wholly of polyester filament yarn, and weighs 245 g/m2. The backing fabric is of a warp knit napped fleece construction, composed wholly of polyester, weighing 170 g/m2. The overall weight of this fabric is 415 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 classification as a non-velour pile fabric under subheading 6001.92.0040, Harmonized Tariff Schedule of the United States (HTSUS). However, Statistical Note 1 to Chapter 60 states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.” Since the spec sheet provided states that the face fabric contains 28 vertical stitches per inch, this fabric would be considered a velour.
The applicable subheading for Flexsteel Pattern 435 Prescott will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers: other: velour. 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