The tariff classification of a polyester warp knit cut pile bonded fabric from China

N124186 April 4, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a polyester warp knit cut pile bonded fabric from China Dear Mr. Pipitone: In your letter dated September 16, 2011, on behalf of Richloom Fabrics, you requested a tariff classification ruling. Style Razorback is a bonded fabric consisting of a pile face fabric laminated to a plain woven backing. The surface is characterized by parallel rows of a deep lush cut pile, printed with multiple colors imparting a mottled pattern. CBP Laboratory analysis indicates that the face fabric is a warp knit cut pile fabric composed of 100% polyester, weighing 246.7 g/m2 and containing 24 stitches per centimeter in the vertical direction. The backing fabric is composed of 100% polyester. The fabric as a whole weighs 331.7 g/m2. This fabric will be imported in 140-centimeter widths. Based on the relative value, quantity and function of the components in this product, the essential character of this item has been imparted by the face fabric. In addition, 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 but incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. Also, 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.” Since the instant fabric contains 24 stitches per centimeter in the vertical direction, this fabric would be considered velour. The applicable subheading for style Razorback 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% 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 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