The tariff classification of 100% polyester bonded warp knit cut pile fabric from Korea

N052979 September 14, 2009 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.92.0010 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of 100% polyester bonded warp knit cut pile fabric from Korea Dear Ms. Berry: In your letter dated February 23, 2009, you requested a tariff classification ruling. The submitted sample is a bonded fabric identified as trade name Opera. Laboratory analysis of the fabric shows that the face fabric is composed of 100% polyester. It is of warp knit, cut pile construction. The face fabric is composed of yarns of different colors. The base fabric yarn of the face fabric is composed of filament polyester yarns. The face fabric weight is 252.5 g/m2. The backing fabric is bleached and of plain weave construction. It is composed of 60.8% staple polyester and 39.2% cotton. It weighs 95.5 g/m2. The weight of the bonded fabric is 350.7 g/m2. The adhesive that bonds these fabrics together is not visible in cross section. This fabric will be imported in 60 inch widths. Your correspondence indicates that this fabric will be used for upholstery. The applicable subheading for trade name Opera will be 6001.92.0010, 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, over 271 grams per square meter, velour. The rate of duty will be 17.2%. 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 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division