The tariff classification of a plain weave fabric bonded to a looped pile backing fabric, from China

N255274 August 13, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Megen A. Tuttle Carson Customs Brokers USA, Inc. 925 B Boblett Street Blaine, WA 98230 RE: The tariff classification of a plain weave fabric bonded to a looped pile backing fabric, from China Dear Ms. Tuttle: In your letter dated July 1, 2014, on behalf of your client, Kendor Textiles, you requested a tariff classification ruling. Samples of the fabric were provided. Item T4085/T4086 Dintex Soft Shell is a bonded fabric consisting of a plain weave face fabric laminated to a knit backing fabric. According to the information provided, the face fabric is composed of 94% polyester/6% spandex, is of plain weave construction, and weighs 95-100 g/m2. You state that the backing fabric is of knit looped pile construction, is composed wholly of polyester, and weighs 170 g/m2. You indicate that the two fabric layers are bonded together with a 100% thermoplastic polyurethane (TPU) film. Your letter and literature state that the bonded fabric weighs 320 g/m2, will be imported in 58” widths and will be used for apparel such as vests, pants, shorts, etc. 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 Item T4085/T4086 Dintex Soft Shell will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. 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 Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time. 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