The tariff classification of a bonded polyester upholstery fabric, consisting of a cut pile warp knit fabric bonded to a weft knit backing fabric, from China

N258657 April 14, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0010 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a bonded polyester upholstery fabric, consisting of a cut pile warp knit fabric bonded to a weft knit backing fabric, from China Dear Ms. Berry: In your letter dated October 8, 2014, you requested a tariff classification ruling on behalf of your client, Creative Solutions International Inc. A sample of the fabric was provided. Pattern Monterey is a bonded fabric, consisting of a warp knit pile fabric bonded to a weft knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by an overall pattern of soft shaggy diamond-shaped areas of pile. Your letter indicates that this fabric will be imported in 56 inch widths and will be used for upholstery. Based on the relative value, quantity and function of the components in this product, the essential character of this item has been imparted by the face fabric. Although your letter and the specification sheets provided with this request claim that the face fabric is a woven fabric of plain weave construction, U.S. Customs and Border Protection (CBP) laboratory analysis has determined that the face is a polyester fabric of warp knit cut pile construction, containing 18.1 stitches per centimeter in the vertical direction and weighing 376 g/m2. CBP laboratory analysis also finds that the backing fabric is composed wholly of polyester bleached yarns, is of weft knit extended sinker loop pile construction, has been brushed or napped and weighs 162.9 g/m2, with an overall bonded fabric weight of 538. 9 g/m2. The applicable subheading for Pattern Monterey will be 6001.92.0010, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, over 271 grams per square meter: 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