The tariff classification of a coated polyester knit fabric bonded to a polyester knit looped pile backing fabric, from China

N253914 October 28, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a coated polyester knit fabric bonded to a polyester knit looped pile backing fabric, from China Dear Ms. Berry: In your letter dated May 23, 2014, on behalf of your client, Acacia Design, Inc., you requested a tariff classification ruling. A sample of the fabric was provided. Style Jamestown is a crimson colored coated fabric consisting of multiple layers. The coating applied to the surface of the fabric has been embossed with a crackled pattern, creating the effect of a soft leather hide. Your letter describes this fabric as a “polyurethane coated warp knit cut pile fabric, bonded with warp knit loop pile fabric.” However, according to U.S. Customs and Border Protection (CBP) laboratory analysis, this bonded fabric is composed as follows: the top layer consists of a polyurethane-type plastic material covering the entire surface. The dyed second or middle layer is composed wholly of polyester and is of a two bar warp knit construction: the front guide bar movement (1/0, 2/3) and the back guide bar yarn movement (1/0, 1/2) are in unison; the longer underlaps of the front guide bar yarns have been brushed or napped. The dyed backing fabric is of a weft knit extended sinker loop type brushed or napped pile construction, and is composed wholly of polyester. The bonded fabric weighs 392.8 g/m2. Your letter states that this fabric will be imported in widths of 137 centimeters 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 incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for Style Jamestown 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 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