The tariff classification of a polyester warp knit fabric bonded to a knit looped pile backing fabric, from China

N268438 September 18, 2015 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 polyester warp knit fabric bonded to a knit looped pile backing fabric, from China Dear Ms. Miller: In your letter dated August 25, 2015, you requested a tariff classification ruling. A sample of the fabric was provided. Style 164 Atlas PL is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The adhesive that binds these fabrics together is not visible in cross section. According to the information provided initially and subsequent communications, as well as visual examination of the sample, the warp knit face fabric is composed wholly of polyester and weighs 163 g/m2. It appears that the face fabric has been brushed, dyed and surface printed with a substance applied to the face of the fabric in a crackled pattern creating the effect of leather. You state that the weft knit fleece pile backing fabric is composed wholly of polyester yarns and weighs 233 g/m2. Your letter states that this fabric will be imported in 55-inch widths 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 instant fabric is a laminated 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 164 Atlas 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 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