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

N267450 February 22, 2016 CLA-2-60: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/nylon woven fabric laminated to a polyester knit pile backing fabric, from China Dear Ms. Miller: In your letter dated July 31, 2015, you requested a tariff classification ruling. A sample was submitted with your request. Pattern 916 Hugo consists of a woven face fabric laminated to a knit pile backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. Although in your submission and subsequent email contact it was claimed that the face fabric is of plain weave construction and composed of 100% filament yarns and that the knit backing fabric is not of pile construction but rather has been “heavily brushed to give a fleece knit look and feel,” U. S. Customs and Border Protection (CBP) laboratory analysis found that the face fabric is of other than plain, twill or satin weave construction and composed of 56.8% staple and 43.2% by weight filament yarns, with a fiber content of 89.3% polyester and 10.7% nylon. CBP lab analysis also determined that the bleached polyester weft knit backing fabric is of extended sinker loop pile construction. The face fabric weighs 308.2 g/m2 and the backing fabric weighs 147.2 g/m2, for a total bonded fabric weight of 462.5 g/m2. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery. Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states in part that this chapter does not cover: (c) 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 letter, you suggest that this fabric be classified under heading 5407 or 5512 Harmonized Tariff Schedule of the United States (HTSUS) as a woven fabric of filament or staple yarn respectively. However, since CBP laboratory analysis and visual examination have determined that the laminated fabric before us for consideration 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 fabric Pattern 916 Hugo will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics 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 cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division