The tariff classification of a polyester/nylon woven fabric of cut weft pile construction bonded to a polyester knit backing fabric of looped pile construction from China

N234706 March 22, 2013 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a polyester/nylon woven fabric of cut weft pile construction bonded to a polyester knit backing fabric of looped pile construction from China Dear Mr. Pipitone: In your letter dated October 22, 2012, on behalf of Richloom Fabrics, you requested a tariff classification ruling. The submitted sample, identified as style Humpty, is a woven pile face fabric laminated to a knit pile backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The pile backing fabric provides the bonded fabric with additional bulk and sponginess. CBP laboratory analysis indicates that face fabric is a woven fabric of cut weft pile construction, composed of 94.1% polyester and 5.9% nylon, weighing 319.8 g/m2. The backing fabric, composed wholly of polyester yarn, is of weft knit looped pile construction and weighs 191.6 g/m2. The fabric as a whole weighs 512.3 g/m2. Your correspondence indicates that this product will be imported in 54-inch widths and will be used for upholstery. Note 1 to chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), states in part that the chapter does not cover: Knitted or crocheted fabric, 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 laminated fabric before us for consideration 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 the bonded upholstery fabric designated as style Humpty will be 6001.22.0000, HTSUS, which provides for pile fabrics, including "long pile" and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.2 percent 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