The tariff classification of a knit polyester three layer bonded upholstery fabric from China

N261649 December 14, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Richard Ness Greatex Mills, Inc. 1625 Chabanel St. West, Suite 201 Montreal, Québec, Canada H4N 2S7 RE: The tariff classification of a knit polyester three layer bonded upholstery fabric from China Dear Mr. Ness: In your letter dated February 5, 2015, you requested a tariff classification ruling. A sample of the fabric accompanied your request. The sample, identified as Pattern Bonanza, is a bonded fabric, characterized by the appearance of distressed leather hide. The adhesive that bonds the layers together is not visible in cross section. Although you provided specifications sheets for only face and backing fabrics, U.S. Customs and Border Protection (CBP) laboratory analysis has determined that the instant fabric is comprised of three layers. The top layer is composed wholly of polyester yarns of different colors and weighs 138.7 g/m2. The top layer is of two bar warp knit construction: the front guide bar yarn movement (1/0, 3/4) and the back guide bar yarn movement (1/0, 1/2) are in unison, and the underlaps of the front guide bar yarn have been brushed, napped or sanded. The middle or center layer is composed of dyed polyester with a trace of cotton, is of single yarn weft knit interlock construction, and weighs 111.5 g/m2. The dyed bottom layer is composed wholly of polyester, is of two yarn weft knit extended sinker loop type brushed pile construction containing 12 stitches per centimeter in the vertical direction, and weighs 211.5 g/m2. Your letter indicates that this fabric will be imported in a width of 142 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 laminated fabric incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTSUS. The applicable subheading for the Pattern Bonanza 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