The tariff classification of 100% polyester weft knit fabric of looped pile construction cut to rectangular shape from China.

NY J80832 March 4, 2003 CLA-2-60:RR:NC:TA:352 J80832 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Diane L. Weinberg Meeks & Sheppard 330 Madison Avenue, 39th Floor New York, NY 10017 RE: The tariff classification of 100% polyester weft knit fabric of looped pile construction cut to rectangular shape from China. Dear Ms. Weinberg: In your letter dated February 14, 2003, on behalf of your client BECO Industries Ltd., you requested a classification ruling. The submitted sample, designated as “Polar Fleece”, is a dyed weft knit fabric of looped pile construction. It is composed of 100% polyester and is characterized by having been heavily brushed on both sides creating a dense plush fibrous surface. The fabric has been cut to rectangular shape in dimensions consistent with the bed sheets that will be made from the fabric rectangles. Approximately 12 inches from the each corner along the length of the rectangle a small slit approximately 0.33 inches in length has been cut. These slits serve as markers which identify where the cut rectangular knit fabric will be cut and sewn in processing these items into fitted sheets after importation. The applicable subheading for the knit pile fabric pieces will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.4% ad valorem. These rectangular knit fabric pieces fall within textile category designation 224. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division