The tariff classification of decorative pressure sensitive rectangles of polyester knit pile fabric from China

N280475 December 2, 2016 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0040 Ms. Cheryl Barnes Customs Senior Analyst Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of decorative pressure sensitive rectangles of polyester knit pile fabric from China Dear Ms. Barnes: In your letter dated August 10, 2016, you requested a tariff classification ruling. Samples were provided. “Peel N Stick Fur Skinz,” SKU #18200601 (US3-0585/DG), are rectangles of knit pile fabric, measuring approximately 6 inches x 9 inches, with an adhesive coating applied to the non-pile side of the fabric, protected by release paper. Although the information provided describes this product as a polyester woven fabric, examination of the samples reveals that the fabric is of knit pile construction. Your correspondence indicates the fabric pieces will be sold in a variety of colors and prints for use in decorating items such as books and picture frames or, as shown in the marketing materials, student lockers. Each paperboard package will contain two pieces of material. The applicable subheading for “Peel N Stick Fur Skinz,” SKU #18200601 (US3-0585/DG), will be 6001.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Other: Of man-made fibers: Other: Other. The rate of duty 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 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 at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division