The tariff classification of laminated upholstery fabric comprised of a warp knit polyester face fabric bonded to a polyester/cotton blend plain woven backing fabric from Korea.

NY K84870 April 1, 2004 CLA-2-60:RR:NC:TA:352 K84870 CATEGORY: Classification TARIFF NO.: 6005.32.0080 Mr. Samuel N. McClure Central Carolina Shipping, Inc. P.O. Box 19234 Charlotte, NC 28219 RE: The tariff classification of laminated upholstery fabric comprised of a warp knit polyester face fabric bonded to a polyester/cotton blend plain woven backing fabric from Korea. Dear Mr. McClure: In your letter dated March 9, 2004, on behalf of your client National Fabrics, Inc., you requested a tariff classification ruling. The submitted sample, designated as style “Duraknit”, is a bonded upholstery fabric consisting of a polyester knit face fabric laminated to a plain woven backing fabric. The face fabric is a dyed warp knit fabric composed of 100% filament polyester. The exposed surface of this fabric has been heavily brushed creating a dense fibrous surface simulating a suede effect. The backing fabric is a bleached plain woven fabric composed of 65% staple polyester and 35% cotton. The backing fabric provides the product with heft and stiffness and reinforces the face fabric. The face fabric and the backing fabric are laminated together by a plastic adhesive which is not visible in cross section. The bonded fabric weighs 320 g/m2 and will be imported in 137 centimeter widths. Based on the relative value, quantity and function of the fabrics that form this product, the essential character of this item is imparted by the warp knit face fabric. The applicable subheading for the bonded upholstery fabric designated as style “Duraknit” will be 6005.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, other. The rate of duty will be 10 percent ad valorem. Goods classifiable in subheading 6005.32.0080, HTS, which are products of Korea are not subject to either quota restraints or visa requirements at this time. 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