The tariff classification of polyester warp knit pile fabric bonded to a non-woven backing fabric, from China

N144944 May 27, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0040 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of polyester warp knit pile fabric bonded to a non-woven backing fabric, from China Dear Mr. Shah: In your letter dated January 21, 2011, you requested a tariff classification ruling. The submitted sample, identified as style Handsome NWB, is a bonded fabric consisting of a knit pile face fabric and a non-woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. CBP laboratory analysis indicates that the face fabric is of warp knit cut pile construction, composed wholly of polyester and weighing 250 g/m2. This fabric contains 10.7 stitches per centimeter in the vertical direction. The non-woven backing fabric is composed wholly of polypropylene and weighs 40.4 g/m2. The combined fabric weighs 290.5 g/m2 and will be imported in 56 inch widths. Your correspondence indicates that this fabric will be used for upholstery. Based on the relative values, use, weight and design of the face fabric and the backing fabric, we have determined that it is the face fabric which imparts this product with its essential character. The applicable subheading for style Handsome NWB will be 6001.92.0040, 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, other. 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