The tariff classification of a bonded upholstery fabric consisting of a dyed polyester warp knit cut pile face fabric laminated to a bleached polyester warp knit looped pile backing fabric, from China

N288754 September 1, 2017 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0040 Ms. Tierney Reilly Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded upholstery fabric consisting of a dyed polyester warp knit cut pile face fabric laminated to a bleached polyester warp knit looped pile backing fabric, from China Dear Ms. Reilly: In your letter dated July 31, 2017, you requested a tariff classification ruling. A sample swatch was submitted. Flexsteel Pattern 712, Toggle PL, is a bonded upholstery fabric consisting of a soft warp knit cut pile face fabric laminated to a bleached warp knit looped pile backing fabric. The backing fabric is glue-bonded fleece-side in to the face fabric; the adhesive that binds these fabrics together is not visible in cross section. The two layers are further joined by a process described as “Pinsonic quilting,” and characterized by lines of holes punched through the fabrics, each line of holes under 2 inches long and arranged at right angles to each other, forming a pattern. According to the information provided, the face fabric weighs 255 g/m2 and is composed of 100 percent polyester. Although the face fabric is described as “velvet,” based on the stated 28 stitches per inch in the vertical direction the fabric face does not meet the threshold to be classified as “velour.” You state that the bleached backing fabric is of warp knit double needle fleece construction and is composed wholly of polyester. Based on the relative weights, use, quantity and design of the face fabric and the backing fabric, 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 54 inches and will be used for upholstery. In your letter you suggest that this fabric be classified as a warp knit fabric of heading 6005, Harmonized Tariff Schedule of the United States (HTSUS). However, both layers of this bonded fabric are pile fabrics of heading 6001, which is excluded from heading 6005, HTSUS. The applicable subheading for Pattern 712, Toggle PL, will be 6001.92.0040, 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 Nicole Rosso via email at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division