The tariff classification of polyester warp knit cut pile fabric from China

N056980 September 25, 2009 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Ms. Donna Garcia Blumenthal Print Works, Inc. 905 South Broad Avenue New Orleans, LA 70125 RE: The tariff classification of polyester warp knit cut pile fabric from China Dear Ms. Garcia: In your letter dated March 23, 2009, you requested a tariff classification ruling. The submitted sample is identified as pattern BPW HD1. Laboratory analysis indicates that it is a warp knit cut pile fabric. The cut pile yarn is composed of 100% polyester and the base fabric yarn is composed of 100% filament polyester. The fabric is bleached and weighs 196 g/m2. This fabric will be imported in 90 inch widths. Your correspondence indicates that it will be used for ticking. Statistical Note 1 to Chapter 60 states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction.” Lab analysis indicates that the fabric contains 16 stitches per centimeter in the vertical direction, and would therefore be considered velour. The applicable subheading for pattern BPW HD1 will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other, velour. The rate of duty will be 17.2% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division