The tariff classification of a bonded upholstery fabric consisting of a polyester warp knit face fabric laminated to a polyester weft knit backing fabric of looped pile construction, from China

N111259 July 9, 2010 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Ellen Dano Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a bonded upholstery fabric consisting of a polyester warp knit face fabric laminated to a polyester weft knit backing fabric of looped pile construction, from China Dear Ms. Dano: In your letter dated June 17, 2010, on behalf of your client H.M. Richards, Inc., you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, identified as style no. 5242-XX, Nabook, is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The fleece glue bonding is not visible in cross section. The laminated fabric is characterized by a textured pebbly appearance, with the pile backing fabric imparting bulk and sponginess. The fabric detail sheets submitted with the request state that the face fabric is a warp knit fabric composed of 100% polyester, weighing 237 g/m2; the backing fabric is a dyed weft knit fabric of looped pile construction composed of 100% polyester, weighing 316 g/m2. This item will be imported in 57 inch widths and will be used for upholstery. Note 1 to chapter 60 states in part that this chapter does not cover: (c) 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. Since the instant fabric is a laminated fabric incorporating a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for style no. 5242-XX, Nabook will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 17.2%. 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