The tariff classification of a two-layer polyester knit pile fabric from China

N264823 June 12, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0040 Mr. Ameet Shah Culp, Inc. 7209 Hwy 158 East Stokesdale, NC 27357 RE: The tariff classification of a two-layer polyester knit pile fabric from China Dear Mr. Shah: In your letter dated May 15, 2015, you requested a tariff classification ruling. A fabric sample was provided. Style Wild Side PL is a two-layer fabric consisting of a soft knit pile fabric joined to a knit pile backing fabric. The backing fabric is glue-bonded, fleece-side in, to the face fabric; the adhesive that binds these fabrics together is not visible in cross section. The two layers are further joined by a process described as “Pinsonic quilting.” The fabric is characterized by a seemingly randomized pattern of lines of holes punched through the fabrics, each line 1-2 inches long, arranged at right angles to each other. According to the information provided, subsequent correspondence and visual examination of the sample, the face fabric is of warp knit cut pile construction with 28 stitches per inch (which converts to 11 stitches per centimeter) in the vertical direction, composed wholly of polyester, printed with a woven-fabric pattern and weighing 255 g/m2. The brushed knit fleece pile backing fabric is also composed wholly of polyester and weighs 215 g/m2. You state that this fabric will be imported in 55-inch widths and will be used for upholstery. In your letter you suggest that this fabric be classified as a quilted fabric under heading 5811, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810. However, the Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS at the international level, state in part that heading 5811 covers textile products in the piece consisting of: A layer of fabric, normally knitted or woven or of nonwovens, and a layer of padding material (of textile fibres frequently in the form of a web, of felt, of cellulose wadding, of foam plastics or of foam rubber, for example), or Two layers of fabric, normally knitted or woven or of nonwovens, or of combinations thereof, separated by a layer of padding. The ENs go on to say that the layers “are usually held together by needling or stitching (including stitch-bonding) either with straight rows of stitches or by stitching in a decorative pattern, provided the stitches are used principally to quilt and do not constitute designs giving the product the character of embroidery. They may also be held together by knotted ties, or by adhesive, by heat bonding or other means, provided the product also has a quilted effect, that is, has a raised or puffed effect similar to quilting by stitching, needling or stitch-bonding.” Since this fabric consists of two layers of knit pile fabric, and doesn’t include a layer of padding of the type enumerated in the Explanatory Notes cited above, and the glued layers do not have a raised or puffed effect similar to quilting, the instant fabric is not considered to be a quilted fabric of heading 5811. The applicable subheading for Style Wild Side PL will be 6001.92.0040, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other, other. 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