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

NY L87141 April 26, 2006 CLA-2-60:RR:NC:TA:352 L87141 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Bruce V. Friedman Southern States Forwarding, Inc. 5269 Brantford Road Memphis, TN 38120-2437 RE: The tariff classification of a bonded fabric consisting of a 100% polyester warp knit brushed face fabric laminated to a 100% polyester weft knit backing fabric of looped pile construction from China. Dear Mr. Friedman: In your letter dated August 24, 2005, on behalf of your client Lane Furniture Industries, you requested a classification ruling. Laboratory analysis of the submitted sample, designated as style JF-0041-8 “Jenfeng Faux Leather”, indicates that it is a bonded fabric consisting of a warp knit face fabric laminated by means of a cellular polyurethane plastic middle layer to a weft knit backing fabric. The face fabric is a brushed warp knit fabric composed of 100% polyester. Weighing 139.2 g/m2, the face fabric is characterized by a dense fibrous surface created by a brushing process and features a puckered surface simulating suede. The middle layer of this product, which is visible in cross section, is composed of a polyurethane 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 188.2 g/m2. The bonded fabric weighs 423 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 JF-0041-8 “Jenfeng Faux Leather” 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 product falls within textile category designation 224. At the present time this item 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