The tariff classification of a bonded fabric consisting of a polyester woven fabric laminated to a polyester knit pile backing fabric, from China

N267174 August 11, 2015 CLA-2-55:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a polyester woven fabric laminated to a polyester knit pile backing fabric, from China Dear Ms. Miller: In your letter dated July 27, 2015, on behalf of Flexsteel Industries, Inc., you requested a tariff classification ruling. One sample was submitted with your ruling request. Pattern 414 Caprice PL is a bonded fabric, consisting of a woven face fabric, characterized by a soft heathered fibrous surface, laminated to a knit pile backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. According to the information provided, the face fabric is a dobby weave fabric composed of 95% textured filament polyester and 5% nylon, weighing 265 g/m2. Your letter also states that the backing fabric is composed wholly of polyester and is of weft knit looped pile construction. Your correspondence indicates that this fabric will be imported in widths of 56 inches 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. In your submission you suggest that Pattern 414 Caprice PL be classified as a dyed woven fabric of textured filament polyester yarns. However, since the instant fabric is a laminated fabric incorporating a knit pile fabric, this fabric will be classified in heading 6001. The applicable subheading for Pattern 414 Caprice PL will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” 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 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