N004853 N0 Ruling Active

The tariff classification of a bonded fabric consisting of a 100% polyester weft knit face fabric of looped pile construction laminated to a 100% polyester twill woven backing fabric from Taiwan.

Issued May 22, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6001.22.0000

Headings: 6001

Product description

Laboratory analysis of the submitted sample, designated as “Bonded Fabric”, indicates that it is a bonded fabric consisting of a weft knit face fabric laminated by means of a plastic adhesive to a twill woven backing fabric. The face fabric is a dyed weft knit fabric of looped pile construction composed of 100% polyester. It is characterized by a dense fibrous surface created by brushing the extended sinker loops of this pile fabric. The face fabric weighs 209.4 g/m2. The face fabric and the backing fabric are laminated together by a central layer of plastic adhesive which is not visible to the naked eye in cross section. The backing fabric is a dyed twill woven fabric composed of 100% polyester. The backing fabric weighs 163.2 g/m2 and functions to reinforce and stiffen the bonded fabric. The bonded fabric consisting of the face fabric , the backing fabric and the middle layer of plastic adhesive weighs 372.6 g/m2. 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 the bonded 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.

CBP rationale

The applicable subheading for the laminated fabric 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.

Full text

N004853 May 22, 2007 CLA-2-60:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Ms. Deborah Wanless OIA Global Logistics 8548 NE Alderwood Road Portland, OR 97220 RE: The tariff classification of a bonded fabric consisting of a 100% polyester weft knit face fabric of looped pile construction laminated to a 100% polyester twill woven backing fabric from Taiwan. Dear Ms. Wanless: In your letter dated December 21, 2006, on behalf of your client Scott USA, you requested a tariff classification ruling. Laboratory analysis of the submitted sample, designated as “Bonded Fabric”, indicates that it is a bonded fabric consisting of a weft knit face fabric laminated by means of a plastic adhesive to a twill woven backing fabric. The face fabric is a dyed weft knit fabric of looped pile construction composed of 100% polyester. It is characterized by a dense fibrous surface created by brushing the extended sinker loops of this pile fabric. The face fabric weighs 209.4 g/m2. The face fabric and the backing fabric are laminated together by a central layer of plastic adhesive which is not visible to the naked eye in cross section. The backing fabric is a dyed twill woven fabric composed of 100% polyester. The backing fabric weighs 163.2 g/m2 and functions to reinforce and stiffen the bonded fabric. The bonded fabric consisting of the face fabric , the backing fabric and the middle layer of plastic adhesive weighs 372.6 g/m2. 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 the bonded 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 laminated fabric 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 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

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