The tariff classification of polyester fleece fabric with hemmed ends, from Taiwan

N151123 March 24, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Pam Berry Marisol International, LLC 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of polyester fleece fabric with hemmed ends, from Taiwan Dear Ms. Berry: In your letter dated February 17, 2011, on behalf of your client, Hancock Fabrics, Inc., you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is identified as 100% Polyester Fleece Fabric. Your letter describes it as knit fabric of looped pile construction, composed of 100% polyester and weighing 223 g/m2. It will be imported on cardboard bolts in widths of 58-60 inches and 10 yards in length. The fabric is printed with a mottled pattern resembling tie-dye, and has unfinished selvages. The ends of each 10-yard roll will be folded and hemmed. However, the hems do not serve a utilitarian purpose and do not dedicate the fabric for a particular use because, as your correspondence indicates, consumers will purchase this fabric by the yard. This indicates that only the first and last piece purchased will have a finished end, not necessarily each piece. Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), noted. You indicate that this fabric will be used by consumers to make such items as scarves, hats, gloves, jackets and blankets. The applicable subheading for 100% Polyester Fleece Fabric 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