The tariff classification of five bonded upholstery fabrics from China.

NY M80737 July 27, 2006 CLA-2-60:RR:NC:TA:352 M80737 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Liza V. Schaeffer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of five bonded upholstery fabrics from China. Dear Ms. Schaeffer: In your letter dated March 8, 2006, on behalf of your client H.M. Richards, Inc. you requested a classification ruling. Five samples of knit bonded upholstery fabric accompanied you request for a ruling. Laboratory analysis of the first, designated as style 050701040, 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. It is constructed using yarns of different colors and weighs 146.3 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a design formed by printing acrylic plastic onto the fabric surface in designated areas. The middle layer of this product which is visible in cross section is composed of a cellular polyurethane 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 206 g/m2. The bonded fabric weighs 414.4 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. Laboratory analysis style 050701041 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. It is constructed using yarns of different colors and weighs 171.2 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a design formed by printing acrylic plastic onto the fabric surface in designated areas. The middle layer of this product which is visible in cross section is composed of a cellular polyurethane 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 229 g/m2. The bonded fabric weighs 447.1 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. Laboratory analysis style 050701043 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. It is constructed using yarns of different colors and weighs 147.5 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a design formed by printing acrylic plastic onto the fabric surface in designated areas. The middle layer of this product which is visible in cross section is composed of a cellular polyurethane 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 203.2 g/m2. The bonded fabric weighs 398.5 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. Laboratory analysis style 050701044 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. It is constructed using yarns of different colors and weighs 146.3 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a design formed by printing acrylic plastic onto the fabric surface in designated areas. The middle layer of this product which is visible in cross section is composed of a cellular polyurethane 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 217 g/m2. The bonded fabric weighs 413.2 g/m2 and will be imported in 140 centimeter widths. Your correspondence indicates that this item will be used as an upholstery fabric. Laboratory analysis style 050701014 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. It is constructed using yarns of different colors and weighs 136.9 g/m2. The face fabric is characterized by a dense fibrous surface created by a brushing process and features a design formed by printing wispy dark lines onto the fabric’s surface. The middle layer of this product which is visible in cross section is composed of a cellular polyurethane 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 203.7 g/m2. The bonded fabric weighs 387.9 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 all five of these upholstery fabrics are laminated fabrics and incorporates a knit pile fabric, Note 1(c) to chapter 60 specifically includes them within the scope of heading 6001, HTS. The applicable subheading for the five laminated upholstery fabrics 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/. All five upholstery fabrics fall within textile category designation 224. At the present time goods that fall within this textile category designation are 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