The tariff classification of four bonded fabrics consisting of 100% polyester warp knit face fabrics laminated to various backing fabrics, from China

N150936 November 18, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000; 6001.92.0010; 6001.92.0030; 6005.32.0080 Mr. Peter A. Pennesi V. Alexander & Co., Inc. 6555 Quince Road, Suite 201 Memphis, TN 38119 RE: The tariff classification of four bonded fabrics consisting of 100% polyester warp knit face fabrics laminated to various backing fabrics, from China Dear Mr. Pennesi: In your letter dated February 21, 2011, on behalf of your client Morgan Fabrics Corp., you requested a tariff classification ruling. Four samples were provided. These are being returned at your request, less those portions destroyed in testing and retained for file purposes. Sample #1 (DEV20110209-1) is a bonded fabric consisting of a dyed knit face fabric laminated to a plain woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a soft pile-like surface. CBP laboratory analysis indicates that the face fabric, composed wholly of polyester, is a brushed warp knit fabric, not of pile construction. The face fabric weighs 261.5 g/m2, the polyester plain-woven backing fabric weighs 118.8 g/m2 and the bonded fabric weighs 384.5 g/m2. Based on the relative values, use, quantity 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. Your correspondence indicates that this fabric will be imported in widths of 54 to 55 inches. Sample #2 (DEV20110209-2) is a bonded fabric consisting of a dyed knit face fabric laminated to a knit backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a plush, dimpled, cushioned surface. CBP laboratory analysis indicates that the face fabric, composed wholly of polyester, is of a warp knit cut pile construction, and contains 12.3 stitches per centimeter in the vertical direction. The polyester backing fabric is of a brushed weft knit extended sinker loop type pile construction. The face fabric weighs 244 g/m2, the backing fabric weighs 196.9 g/m2 and the bonded fabric weighs 448.4 g/m2. Based on the relative values, use, quantity 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. Your correspondence indicates that this fabric will be imported in widths of 55 inches. Sample #3 (DEV20110209-3) is a bonded fabric consisting of a knit face fabric laminated to a plain woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a dense fibrous cut pile surface arranged in rows, simulating the look of the wales of a corduroy fabric. CBP laboratory analysis indicates that the face fabric, wholly composed of polyester, is of warp knit cut pile construction, and contains 22.9 stitches per centimeter in the vertical direction. The face fabric weighs 290.6 g/m2, the backing fabric weighs 108.1 g/m2 and the bonded fabric weighs 398.8 g/m2. Your correspondence indicates that this fabric will be imported in widths of 56 to 57 inches. Sample #4 (DEV20110209-4) is a bonded fabric consisting of a knit face fabric laminated to a plain woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a soft, brushed surface. CBP laboratory analysis indicates that this fabric, wholly composed of polyester, is of warp knit pile construction, and contains 20 stitches per centimeter in the vertical direction. The face fabric weighs 122.5 g/m2, the polyester plain-woven backing fabric weighs 114.7 g/m2 and the bonded fabric weighs 239.7 g/m2. Your correspondence indicates that this fabric will be imported in widths of 55 to 56 inches. In your submission you suggest classification for these fabrics as warp knit fabrics under subheading 6005.32.0080 of the Harmonized Tariff Schedule of the United States, (HTSUS). However, classification under that subheading is precluded for fabric samples #2, #3 and #4, as CBP laboratory analysis indicates that those three fabrics are of pile construction. The applicable subheading for DEV20110209-1 will be 6005.32.0080, 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: dyed, other, other. The rate of duty will be 10% ad valorem. The applicable subheading for DEV20110209-2 will be 6001.92.0030, 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. The applicable subheading for DEV20110209-3 will be 6001.92.0010, 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% ad valorem. The applicable subheading for DEV20110209-4 will be 6001.22.0000, 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 % 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