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

N193927 July 31, 2012 CLA-2-54: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 polyester warp knit cut pile fabric bonded to a plain woven backing, from China Dear Mr. Pipitone: In your letter dated November 17, 2011, on behalf of Richloom Fabrics, you requested a tariff classification ruling. Style Harry is a bonded fabric consisting of a knit pile face fabric laminated to a plain-woven backing. It is characterized by dense lush cut pile surface of yarns of varying shades, imparting a mottled effect; the pile is arranged in parallel rows running at a diagonal across the surface of the fabric. The face fabric is composed of 100% polyester, weighs 245.5 g/m2 and contains 25 stitches per centimeter in the vertical direction. The backing fabric is composed of 96.2% polyester and 3.8% cotton and weighs 81.2 g/m2. The combined fabric weighs 326.7 g/m2. Your correspondence indicates that this fabric will be imported in 55 inch 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. Also, 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. Statistical Note 1 to Chapter 60 states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.” Since the instant fabric contains 25 stitches per centimeter in the vertical direction, this fabric would be considered velour. The applicable subheading for style Harry 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