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

N243534 October 7, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Ms. Nicole White Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a polyester warp knit cut pile fabric laminated to a polyester warp knit backing fabric, from China Dear Ms. White: In your letter dated June 21, 2013, you requested a tariff classification ruling on behalf of your client, Acacia Design, Inc. A sample of the fabric was provided. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. Style Inner Peace is a bonded fabric consisting of a pile face fabric laminated to a knit polyester fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by its lustrous pile surface, enhanced with a slight sheen. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the dyed face fabric is of warp knit cut pile construction containing 20.8 stitches per centimeter in the vertical direction, is composed wholly of polyester, and weighs 187.7 g/m2. The backing fabric is composed wholly of polyester, is of warp knit construction, and weighs 97 g/m2. The bonded fabric weighs 288.4 g/m2. Your letter indicates that this fabric will be imported in rolls in 137 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 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. The applicable subheading for Style Inner Peace 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 maribeth.dunajski @ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division