N112655 N1 Ruling Active

The tariff classification of polyester double-faced warp knit mesh fabric from China

Issued October 19, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6005.31.0080

Headings: 6005

Product description

The sample is being returned as requested. The submitted sample is identified as 100% polyester 3D Mesh. Laboratory analysis indicates that this fabric is a warp knit fabric composed wholly of filament polyester yarns. It is characterized by two mesh surfaces connected to each other by means of stiff mono-filament yarn flowing from one side of the fabric to the other, forming a compressible core. Your correspondence indicates that this product has a thickness of 18-20 mm and weighs 750 g/m2. It will be imported in standard mattress widths, in rolls of 39 to 78 inches, and will be used as filling for a mattress pad to give it firmness and support.

CBP rationale

The applicable subheading for 100% polyester 3D Mesh will be 6005.31.0080 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: unbleached or bleached, other: other.

Full text

N112655 October 19, 2010 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6005.31.0080 Ms. Tania Balog Ranko Balog Co. 5733 Arbor Vitae, suite #200 Los Angeles, CA 90045-4700 RE: The tariff classification of polyester double-faced warp knit mesh fabric from China Dear Ms. Balog: In your letter dated June 1, 2010, on behalf of Hollander Home Fashions, LLC, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is identified as 100% polyester 3D Mesh. Laboratory analysis indicates that this fabric is a warp knit fabric composed wholly of filament polyester yarns. It is characterized by two mesh surfaces connected to each other by means of stiff mono-filament yarn flowing from one side of the fabric to the other, forming a compressible core. Your correspondence indicates that this product has a thickness of 18-20 mm and weighs 750 g/m2. It will be imported in standard mattress widths, in rolls of 39 to 78 inches, and will be used as filling for a mattress pad to give it firmness and support. The applicable subheading for 100% polyester 3D Mesh will be 6005.31.0080 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: unbleached or bleached, other: other. The rate of duty will be 10%. 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

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