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

N182551 September 29, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of polyester warp knit pile fabric bonded to a plain woven backing fabric, from China Dear Mr. Harris: In your letter dated August 25, 2011, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. The submitted sample, identified as style Engage, is a bonded fabric consisting of a warp knit face fabric laminated to a plain woven backing. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a dense fibrous surface interrupted by areas without pile, giving the appearance of a series of indentations arranged in alternating rows. Your correspondence indicates that the face fabric is a warp knit fabric composed of 100% polyester and weighs 210 g/m2. The woven backing fabric is composed of 100% polyester and weighs 80g/m2. This fabric will be imported in 140 centimeter widths and will be used for upholstery. 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. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that this chapter does not cover: 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. The applicable subheading for style Engage 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