The tariff classification of knit fabric from Belgium

NY E80847 April 19, 1999 CLA-2-60:RR:NC:TA:351 E80847 CATEGORY: Classification TARIFF NO.: 6001.92.0020 Mr. Frank Spadaro Spadaro International Services 156-15 146th Ave. Jamaica, NY 11434-4260 RE: The tariff classification of knit fabric from Belgium Dear Mr. Spadaro: In your letter dated April 12, 1999, you requested a tariff classification ruling on behalf of A. Fishman & Associates, Inc. You submitted two fabric swatches, both face to face knit fabrics. You state they are made in Belgium of yarns of either Belgian or German origin. Sample marked “1" is identified as a knit fabric of three “layers” of material. The top layer is stated to be knit of 100 percent polyester fiber, the middle layer is knit of a 50/50 blend of polyester and viscose and the bottom layer is made of 100 percent polyurethane. There appears to be a thin layer of paper covering the polyurethane. A cursory office weighing of the sample disclose the weight to be in excess of 271 grams per square meter. The second sample is another face to face knit fabric. It is claimed to be made of 100 percent polyester fiber. The apparent weight is in excess of 271 grams per square meter. For purposes of this ruling it is assumed that both fabrics measure over twelve inches in width. Although sample number “1" has a layer or coating of paper, we direct your attention to the Chapter Note to Chapter 60, Note 1(a) which states: “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.” The applicable subheading for the fabrics will be 6001.92.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, other, of man-made fibers, over 271 grams per square meter, other. The rate of duty will be 18.4 percent ad valorem. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division