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 upholstery fabric consisting of a coated and embossed polyester warp knit face fabric laminated to a weft knit looped pile polyester backing fabric, from China (Correction to Ruling Number N279197)
Dear Ms. Miller:
This replaces Ruling Number N279197, dated February 2, 2017, which contained a clerical error. An error was found with the tariff classification number at the 6-digit level. However, the written tariff description was accurate.
In your letter dated August 22, 2016 you requested a tariff classification ruling. A sample swatch was provided, and sent for laboratory analysis.
Flexsteel Pattern 440 (RY2578) is a bonded fabric consisting of a coated knit face fabric laminated to a dyed knit fleece backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The coating on the face fabric is visible to the naked eye and has been embossed to create a pattern resembling elephant skin. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric is composed wholly of polyester yarns of different colors and is of warp knit construction. The lapping movement of the front bar is 1/0, 3/4 and the lapping movement of the back bar is 1/0, 1/2. The movements of the front bar and back bar are in the same direction. The outer surface of the face fabric is completely covered with a polyurethane-type plastic material, which has been embossed to produce a raised design. The face fabric weighs 158.2 g/m2 and contains 24 stitches per centimeter in the vertical direction. The backing fabric is of weft knit extended sinker loop-type pile construction, is composed wholly of polyester, and weighs 263.6 g/m2. The laminated fabric weighs 422.1 g/m2. You indicate that the fabric will be imported in 55-inch widths and will be used for upholstery.
In your letter, you suggest that this fabric be classified as a warp knit fabric under subheading 6005.33.0080, Harmonized Tariff Schedule of the United State (HTSUS). Please note that, effective January 1, 2017, subheading 6005.33.0080 has been discontinued and replaced with 6005.37.0080. Notwithstanding the above, Note 1(c) to Chapter 60, HTSUS, states that Chapter 60 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 coated and laminated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60, HTSUS, specifically includes it within the scope of heading 6001.
The applicable subheading for Flexsteel Pattern 440 (RY2578) 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division