The tariff classification of 100% polyester knit fabric of looped pile construction from Germany.

NY J88024 September 8, 2003 CLA-2-60:RR:NC:TA:352 J88024 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Eve Macella ETB Corporation 1350 Michael Drive, Suite D Wood Dale, IL 60191 RE: The tariff classification of 100% polyester knit fabric of looped pile construction from Germany. Dear Ms. Macella: In your letter dated August 12, 2003, on behalf of your client Salome Rokona, you requested a tariff classification ruling. The submitted sample, designated as article 110219, is a dyed 100% polyester warp knit fabric of looped pile construction. The total weight of the fabric is approximately 130 g/m2 and it will be imported in widths ranging between 158 centimeter and 180 centimeters. Your correspondence indicates that the fabric will be laminated to a plastic foam material after importation and subsequently cut to shape and fabricated into a headliner for a luxury car. Your letter indicates that it is your belief that this product should be classified under a provision for parts and accessories of motor vehicles of heading 8701 to 8705 in subheading 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), based on the assumption that the fabric may be classified by actual use. Unfortunately the provision that you contemplate using is not an actual use provision. In addition, this product may not be considered an unfinished part or accessory in its condition as imported. It is a well-settled tenet of Customs law that a good remains a material until its identity as an article can be fixed with certainty. This principle remains intact even if the importation is close to the finished article and even if it is dedicated to a single use. Note Bendix Mouldings, Inc. v. United States, 388 F. Supp. 1193 (1974); American Imports Co. v. United States, 26 CCPA 72, TD 49612 (1938); United States v. Harding Co., 21 CCPA 307, TD 46830 (1933). In this case it is far from clear that the fabric is dedicated for a single use since warp knit pile fabrics are produced for a myriad of purposes including for use in apparel. In addition, the fabric represents only a small part of the finished headliner and has completely lost its identity by having been extensively manufactured. Consequently this product may not be considered a part of a motor vehicle. The applicable subheading for the knit fabric of looped pile construction will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), 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 17.4 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division