The tariff classification of a bonded fabric consisting of a 100% polyester brushed warp knit face fabric laminated to a 100% polyester weft knit backing fabric of looped pile construction from China.

NY L85944 April 26, 2006 CLA-2-60:RR:NC:TA:352 L85944 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Lynley Bishop L.E. Coppersmith inc. 605 Atlanta South Parkway, Suite 150 College park, GA 30349 RE: The tariff classification of a bonded fabric consisting of a 100% polyester brushed warp knit face fabric laminated to a 100% polyester weft knit backing fabric of looped pile construction from China. Dear Mr. Bishop: In your letter dated June 15, 2005, on behalf of your client Anthem Leather Inc., you requested a classification ruling. Laboratory analysis of the submitted sample, designated as style UBC #144 “Softsuede”, indicates that it is a bonded fabric consisting of a warp knit face fabric laminated by means of a cellular plastic middle layer to a weft knit backing fabric. The face fabric is a brushed warp knit fabric composed of 100% polyester. It is constructed using yarns of different colors and weighs 172.8 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a puckered surface simulating elephant hide. The middle layer of this product which is visible in cross section is composed of a cellular plastic. The backing fabric is an unbleached or bleached weft knit fabric of looped pile construction. The brushed pile surface is laminated to the foam layer and helps create a sponge-like consistency amplifying the sponge-like quality of the foam plastic middle layer and the brushed face fabric, The backing fabric weighs 213 g/m2. The bonded fabric weighs 419.3 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. Note 1 to chapter 60 states in part: This chapter does not cover: Knitted or crocheted fabric, 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 this product is a laminated fabric and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes it within the scope of heading 6001, HTS. The applicable subheading for the bonded fabric designated as style UBC #144 “Softsuede” will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 17.2 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 http://www.usitc.gov/tata/hts/. This fabric falls within textile category designation 224. At the present time this product is not subject to either quota restraints or visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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