The tariff classification of a bonded fabric consisting of a knit polyester cut pile face fabric laminated to a knit polyester loop pile backing fabric from China

N273355 December 6, 2016 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a knit polyester cut pile face fabric laminated to a knit polyester loop pile backing fabric from China Dear Ms. Miller: In your letter dated February 18, 2016 you requested a tariff classification ruling. A sample was provided. Flexsteel Pattern 320 Angus HT is a bonded fabric consisting of a printed knit pile face fabric laminated to a dyed knit pile backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. U.S. Customs & Border Protection (CBP) laboratory analysis indicates that the face fabric, composed wholly of polyester yarns, is of warp knit cut pile construction, and weighs 252.5 g/m2. The face fabric is printed and measures 14 stitches per centimeter in the vertical direction. The backing fabric is composed wholly of polyester yarns, is of weft knit sinker loop pile construction, weighs 149.3 g/m2, and is dyed a single uniform color. Based on the relative weights, quantity and design of the face and backing fabrics, we have determined that it is the face fabric which imparts this product with its essential character. Your letter states that this fabric will be imported in widths of 57 inches. Statistical Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states: For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term “velour” refers to fabrics containing 12 or more stiches per centimeter in the vertical direction. The specification sheet you provided indicated that Pattern 320 Angus HT is a “long pile” fabric. However, CBP laboratory analysis indicates that this fabric, although it is of pile construction, does not meet the criteria of “long pile” fabrics as defined by Additional U.S. Note 2 to Chapter 60, HTSUS, which states: For purposes of heading 6001, the term “long pile fabrics” refers to fabrics made by inserting fibers from card sliver into the loops of the ground fabric during knitting. The applicable subheading for Flexsteel Pattern 320 Angus HT will be 6001.92.0030, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Velour. The applicable 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 https://hts.usitc.gov/current. 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 via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division