The tariff classification of a foil-printed polyester/spandex cut pile fabric from Korea

N266376 July 27, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0010 Mr. Peter Salvato Import Commodity Group Ltd. Customhouse Brokers & Forwarders 500 Merrick Road Lynbrook, N.Y 11563 RE: The tariff classification of a foil-printed polyester/spandex cut pile fabric from Korea Dear Mr. Salvato: In your letter dated June 26, 2015, on behalf of your client Nipkow & Kobelt, Inc., you requested a tariff classification ruling. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. According to your submission, subsequent correspondence and visual examination of the sample provided, Style Name D-Isis is a knit cut looped pile fabric, with all-over double foil print, creating a lustrous effect. You indicate that the fabric is composed of 90% polyester and 10% spandex, is manufactured on a tricot knit machine, contains 17.25 stitches per cm in the warp direction, and weighs 292 g/m2. Double foil printing is described as follows: after the pile loops are cut, an adhesive is applied to the pile, then a hot stamping foil is applied twice to completely coat the pile. Your correspondence states that this fabric will be imported in widths of 58 to 60 inches. 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 coated 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 Name D-Isis will be 6001.92.0010, HTSUS, which provides for Pile fabrics, including "long pile" and terry fabrics, knitted or crocheted, other: of man-made fibers, over 271 grams per square meter: velour. 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