The tariff classification of knitted velvet upholsteryfabric from Canada.

NY 868944 December 5, 1991 CLA-2-60:S:N:N3H:351 868944 CATEGORY: Classification TARIFF NO.: 6001.92.0020 Mr. Wesam A. Mohammed Canadian Velvet Textiles Incorporated 70 Doney Cres., Concord Ontario, Canada L4K 3A8 RE: The tariff classification of knitted velvet upholstery fabric from Canada. Dear Mr. Mohammed: In your letter dated November 13, 1991 you requested a tariff classification ruling. One sample swatch of fabric accompanied your correspondence. The fabric is composed of 100% acrylic pile fibers and 100% polyester ground fabric, and it is of cut pile, warp knit construction. The back side of the product is coated with vinyl acrylic copolymer that is not visible to the naked eye. In your letter, you stated that you are a manufacturer of knitted velvets and that furniture manufacturers and upholstery wholesalers will be your only customers in the United States. We assume that the fabric weighs over 271 grams per square meter (g/m2). The applicable subheading for the upholstery fabric will be 6001.92.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics,..., knitted or crocheted, other, of man-made fibers, over 271 g/m2, other. The duty rate will be 19.5 percent ad valorem. Goods classifiable under subheading 6001.92.0020, HTS, which have originated in the territory of Canada, will be entitled to a 13.6 rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport