The tariff classification of two polyester warp knit cut pile fabrics and one polyester printed warp knit fabric from China

N092517 June 3, 2010 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030; 6005.34.0080 Mr. Thayne Worsley Panalpina, Inc. 1555 N. Airfield Dr. P.O. Box 610014 Dallas Fort Worth Airport, TX 75261 RE: The tariff classification of two polyester warp knit cut pile fabrics and one polyester printed warp knit fabric from China Dear Mr. Worsley: In your letter dated January 22, 2010, on behalf of Duncan Ticking Inc., you requested a tariff classification ruling. Your correspondence indicates that all three fabrics will be used as mattress ticking coverings for the production of mattresses. The samples are being returned to you as requested. The first submitted sample is identified as product name Soflon 5.0/5.5mm Cream, and described as a warp knit fabric, of 100% polyester dyed filament yarn. Laboratory analysis indicates that it is a warp knit cut pile fabric composed wholly of polyester fibers, weighing 263.2 g/m2 and measuring 13 stitches per centimeter in the vertical direction. You have indicated that the fabric will be imported in rolls in widths of 235 centimeters. The second item, identified as product name HiSoftex Ivory Boucle, is described as a warp knit fabric, of 100% polyester dyed filament yarn. Laboratory analysis indicates that the fabric a warp knit cut pile fabric, weighing 257 g/m2 and measuring 13 stitches per centimeter in the vertical direction. You have indicated that the fabric will be imported in rolls in widths of 235 centimeters. The third item, identified as product name Waterfall White, is described as a printed warp knit fabric of 100% polyester filament yarn. Laboratory analysis indicates that this item is a printed warp knit fabric of non-pile construction, weighing 89.4 g/m2 and measuring 13 stitches per centimeter in the vertical direction. You have indicated that the fabric will be imported in rolls in widths of 220 centimeters. Statistical Note 1 to Chapter 60 states that "For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction." As lab analysis indicated that Soflon 5.0/5.5mm Cream and HiSoftex Ivory Boucle contain 13 stitches per centimeter in the vertical direction, these fabrics would therefore be considered velour. The applicable subheading for Soflon 5.0/5.5mm Cream and HiSoftex Ivory Boucle 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 rate of duty will be 17.2%. The applicable subheading for Waterfall White will be 6005.34.0080, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: printed, other: other. The rate of duty will be 10%. 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