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

N312475 August 31, 2020 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000; 9903.88.15 Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a woven face fabric laminated to a knit pile backing fabric, from China Dear Ms. Bakey: In your letter dated June 15, 2020, you requested a tariff classification ruling. A sample swatch was provided to this office. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that Flexsteel Pattern 298, Upgrade Me, is a bonded fabric consisting of a woven face fabric laminated to a knit backing fabric and is composed wholly of synthetic man-made fibers. CBP Laboratory has determined that the woven face fabric is not of pile construction and is other than plain, satin or twill weave construction. The face fabric is composed of yarns of different colors, of which 67.7 percent is staple fibers and 32.3 percent is filament yarns and weighs 280.4 g/m2. The backing fabric is of weft knit sinker loop pile construction. The unbleached backing fabric weighs 192.5 g/m2. The total weight of the bonded fabric is 472.9 g/m2. Your letter states that this fabric will be imported on rolls in 54-inch widths and will be used for upholstery. In your letter you suggest classification under subheading 5407.61.9955, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics, containing 85 percent or more by weight of polyester filaments: Containing 85 percent or more by weight of non-textured polyester filaments: Other: Other: Of yarns of different colors: Weighing more than 170 g/m2. However, CBP Laboratory analysis has confirmed that the backing fabric is composed of weft knit pile construction. Note 1(c) to Chapter 60, 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, HTSUS, specifically includes it within the scope of heading 6001. The applicable subheading for Flexsteel Pattern 298, Upgrade Me, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6001.22.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6001.22.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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