The tariff classification of a bonded upholstery fabric consisting of a polyester/cotton warp knit face fabric of cut pile construction laminated to a plain woven backing fabric, from China

N193925 March 22, 2012 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/cotton warp knit face fabric of cut pile construction laminated to a plain woven backing fabric, from China Dear Mr. Pipitone: In your letter dated November 17, 2011, on behalf of Richloom Fabrics, you requested a tariff classification ruling. The submitted sample, identified as style Harold, is a bonded fabric consisting of a knit face fabric laminated to a 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 surface arranged in diagonal rows. CBP laboratory analysis indicates that the face fabric, composed wholly of polyester, is of a warp knit cut pile construction, and contains 26 stitches per centimeter in the vertical direction. The plain woven backing fabric is composed of 97.6% polyester and 2.4% cotton. The face fabric weighs 260.4 g/m2, the backing fabric weighs 78.6 g/m2 and the bonded fabric as a whole weighs 348 g/m2. Your correspondence indicates that this fabric will be imported in widths of 55 inches and used for upholstery. Classification for this fabric is affected by Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), which states that the 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 incorporating 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 Harold 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. 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, Thomas J. Russo Director National Commodity Specialist Division