The tariff classification of a bonded upholstery fabric consisting of a 100% polyester warp knit face fabric of cut pile construction laminated to a polyester/cotton blend plain woven backing fabric from China

N024900 April 16, 2008 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Brett Ian Harris 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of a bonded upholstery fabric consisting of a 100% polyester warp knit face fabric of cut pile construction laminated to a polyester/cotton blend plain woven backing fabric from China Dear Mr. Harris: In your letter dated March 14, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling. Laboratory analysis of the submitted sample, designated as style “Satisfaction”, indicates that it is a bonded fabric consisting of a 2 bar warp knit face fabric laminated by means of a plastic adhesive to a plain woven backing fabric. The face fabric is warp knit fabric of cut pile construction that has been manufactured from yarns of different colors. It is composed of 100% polyester and is characterized by a dense fibrous cut pile surface arranged in rows that run the length of the fabric simulating the look of the wales in a corduroy fabric. The face fabric weighs 218.3 g/m2 and contains approximately 12 stitches per centimeter in the vertical direction. The face and backing fabrics are laminated together by a central layer of plastic that is not visible in cross section. The backing fabric is a bleached plain woven fabric composed of 94.1% polyester and 5.9% cotton. Weighing 130.4 g/m2, the backing fabric functions to stiffen and reinforce the face fabric. The weight of the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer is 348.7 g/m2. Your correspondence indicates that this fabric will be marketed as an upholstery fabric. Note 1 to chapter 60 states in part: This chapter does not cover: Knitted or crocheted fabric, 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 this fabric is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS. The applicable subheading for the bonded upholstery fabric designated as style “Satisfaction” will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. The duty rate 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 http://www.usitc.gov/tata/hts/. This fabric falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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