The tariff classification of a bonded fabric consisting of a 100% polyester warp knit looped pile face fabric laminated by means of a cellular foam layer to 100% polyolefin non-woven backing fabric, from China.

N191915 November 21, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Pamela Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a bonded fabric consisting of a 100% polyester warp knit looped pile face fabric laminated by means of a cellular foam layer to 100% polyolefin non-woven backing fabric, from China. Dear Ms. Berry: In your letter dated October 28, 2011, on behalf of Albany Industries, you requested a tariff classification ruling. Your sample is being returned as requested, less a portion retained for classification and file purposes. The submitted sample, identified as style Cosmopolitan and referred to as “white liner,” is a bonded fabric composed of three distinct layers. According to the information and sample provided, the three layers of fabric are described as follows: a 100% polyester warp knit, looped pile face fabric weighing 120 g/m2, a 100% polyolefin non-woven backing fabric weighing 15 g/m2, and a cellular foam layer, weighing 20 g/m2 and visible in cross section, sandwiched between the two fabric layers. The layers are adhered to one another by means of a spray glue. Your correspondence indicates that this fabric will be used in the manufacture of furniture to cover sofa and chair frames prior to upholstering. It will be imported in widths of 59 inches and weighs approximately 155 g/m2. 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 fabric designated as style Cosmopolitan is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS. The applicable subheading for style Cosmopolitan will be 6001.22.0000, Harmonized Tariff Schedule of the United States (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