CLA-2-60:OT:RR:NC:N3:352
Brett Ian Harris
Pisani & Roll LLP
1629 K Street NW, Suite 300
Washington, D.C. 20006
RE: The tariff classification of three double knit fabrics from China
Dear Mr. Harris:
In your letter dated October 31, 2017, you requested a tariff classification ruling, on behalf of your client, TDI Worldwide LLC. Three different styles, designated as 342570005, 121400005 and 94570007, were submitted and sent for laboratory testing.
TDI Worldwide LLC styles, 342570005, 121400005, and 94570007, are all double knit fabrics composed of polyester man-made fibers that have had stuffing yarns inserted during the knitting process, adding bulk and texture to the fabrics. This process produces what appears to be a quilted effect on the fabrics. You state that the fabrics will be imported on rolls in widths of 88.6 to 92.5 inches and will be used as mattress ticking.
U.S. Customs and Border Protection (CBP) Laboratory analysis of style 342570005 indicates that this is a double knit fabric composed of yarns of different colors. The double knit fabric is composed of two knitted layers held together by yarns traveling back and forth between the two layers, forming tuck stitches. Stuffing yarns have been inserted between the two layers during the knitting process. The fabric is composed of 98.2 percent polyester and 1.8 percent elastomeric yarns and weighs 380.5 g/m2. This fabric is not of pile construction.
CBP Laboratory analysis of style 121400005 indicates that this is a polyester double knit fabric composed of two knitted layers held together by yarns traveling back and forth between the two layers, forming tuck stitches. Stuffing yarns have been inserted between the two layers during the knitting process. The fabric is bleached and weighs 268.5 g/m2. This fabric is not of pile construction.
CBP Laboratory analysis of style 94570007 indicates this is a double knit fabric composed of an outer weft knit fabric (19.3 percent by weight), middle stuffing yarns (48.9 percent by weight) and an inner weft knit fabric (31.8 percent by weight); and is constructed of a double knit fabric with polyester filling yarns inserted between the two layers. The double knit fabric is composed of two knitted layers held together by yarns traveling back and forth between the two layers, forming tuck stitches. Stuffing yarns have been inserted between the two layers during the knitting process. The outer knit fabric layer is composed of polyester (98.7 percent by weight) and an elastomeric fiber (1.3 percent by weight) and is composed of yarns of different colors, and is not of pile construction. The inner fabric layer is bleached and is composed wholly of rayon. The sample has an overall weight of 454.5 g/m2 and composed of 67.9 percent polyester, 31.8 percent rayon and 0.3 percent elastomeric yarns.
In your letter, you suggest that all three styles are properly classified under 5811.00.30, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for quilted textile products in the piece. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, describe heading 5811 as covering textile products in the piece consisting of:
(1) a layer of fabric, normally knitted or woven or of nonwovens, and a layer of padding material (of textile fibers frequently in the form of a web, of felt, of cellulose wadding, of foam plastics or of foam rubber, for example), or
(2) two layers of fabric, normally knitted or woven or of nonwovens, or of combinations thereof, separated by a layer of padding.
These layers are usually held together by needling or stitching (including stitch bonding) either with straight rows of stitches or by stitching in a decorative pattern, provided the stitches are used principally to quilt and do not constitute designs giving the product the character of embroidery. They may also be held together by knotted ties, or by adhesive, by heat bonding or other means, provided the product also has a quilted effect, that is, has a raised or puffed effect similar to quilting by stitching, needling or stitch bonding.
However, CBP Laboratory analysis has confirmed that all three styles are composed of two knitted layers held together by yarns traveling back and forth between the two layers, forming tuck stiches. Stuffing yarns have been inserted between the two layers during the knitting process. The layers have not been sewn together, as claimed. In addition, the padding between the layers is not formed of fibers as asserted, but rather, is formed with stuffing yarns.
The applicable subheading for style 121400005 will be 6006.31.0040, HTSUS, which provides for Other knitted or crocheted fabrics: Of synthetic fibers: Unbleached or bleached: Of double knit or interlock construction: Of polyester. The applicable rate of duty will be 10% ad valorem.
The applicable subheading for styles 342570005 and 94570007 will be 6006.33.0040, HTSUS, which provides for Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Of double knit or interlock construction: Of polyester. The applicable rate of duty will be 10% 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