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

NY M87076 January 29, 2007 CLA-2-60:RR:NC:TA:352 M87076 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 a bonded upholstery fabric consisting of a brushed 100% polyester satin woven face fabric laminated to a 100% polyester weft knit backing fabric of looped pile construction from China. Dear Ms. Schaeffer: In your letter dated September 29, 2006, on behalf of your client H.M. Richards, Inc., you requested a classification ruling. The portion of the sample that was not consumed in analysis is being returned as requested. Laboratory analysis of the submitted sample, designated as style “Wrangler” # 4562-82, indicates that it is a bonded fabric consisting of a woven face fabric laminated by means of a plastic adhesive to a knit pile backing fabric. The two fabrics are laminated together by a plastic adhesive that is not visible in cross section. The face fabric is a satin woven fabric composed of 52.2% staple polyester and 47.8% filament polyester. It is characterized by a dense fibrous surface that has been created by a brushing or sanding process and features a printed design that provides the surface with a mottled appearance reminiscent of a leather hide. The printed design that covers discrete portions of the surface of the face fabric is achieved by the use of a plastic resin which has the effect of flattening and coagulating the fiber that has previously been raised by the brushing process. Although the face fabric was initially manufactured wholly with filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric weighs 155.8 g/m2. The backing fabric is a dyed 100% polyester weft knit fabric of looped pile construction. Weighing 169.4 g/m2, this fabric functions to both reinforce the face fabric and provide bulk and sponginess to the bonded fabric. The bonded fabric weighs 329.9 g/m2 and will be imported in 145 centimeter widths. Your correspondence indicates that this product 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 fabric 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 “Wrangler” # 4652-82 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 224. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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