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

N239699 June 25, 2013 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of polyester warp knit cut pile fabric bonded to a plain woven backing fabric, from China Dear Ms. Berry: In your letter dated March 11, 2013, on behalf of Acacia Design Inc., you requested a tariff classification ruling. The sample provided, identified as style Comet, consists of a soft knit face fabric bonded to a plain woven backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by having a dense luminous appearance imparted by the cut pile yarns. Customs and Border Protection laboratory analysis indicates that the face fabric is a warp knit cut pile fabric of yarns of different colors, composed of 100% polyester, weighing 222.4 g/m2 and containing 27 stitches per centimeter in the vertical direction. The plain woven backing fabric is also composed wholly of polyester. The total weight of the bonded fabric is 275.8 g/m2. Your submission indicates that this fabric will be imported in 140 centimeter widths and will be used for upholstery. 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 fabric is a bonded fabric but incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. In addition, 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 27 stitches per centimeter in the vertical direction, this fabric would be considered velour. The applicable subheading for the style Comet 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