The tariff classification of a polyester woven fabric of cut weft pile construction bonded to a polyester knit backing fabric from China

N128579 January 18, 2011 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Mr. Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of a polyester woven fabric of cut weft pile construction bonded to a polyester knit backing fabric from China Dear Mr. Pipitone: In your letter dated October 19, 2011, on behalf of Richloom Fabrics, you requested a tariff classification ruling. The submitted sample, identified as style FOB Griffin, is a woven pile fabric characterized by a dense fibrous surface forming a diamond pattern, bonded to a knit backing fabric. Although the stated composition of this fabric is 80% polyester and 20% nylon, laboratory analysis indicates that this fabric, consisting of a cut weft pile woven fabric bonded to a weft knit backing fabric, is composed wholly of polyester. The two layers are bonded together by means of an adhesive which is not visible in cross section. The pile face fabric weighs 248.3 g/m2 and the knit backing fabric weighs 58.2 g/m2, with a combined weight of 318.6 g/m2. Based on the value, weight and function of the fabrics that comprise this bonded fabric, it is the pile face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be imported in 54 inch widths. Note 1 to Chapter 59 sets forth the meaning of "textile fabrics" for the purposes of Chapter 59. It states: Except where the context otherwise requires, for the purposes of this chapter the expression "textile fabrics" applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. Since the woven fabric before us for consideration is classifiable as woven pile fabric of heading 5801 if not bonded, Note 1 to Chapter 59 excludes this fabric from classification in Chapter 59. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, illustrate corduroy fabric of subheading 5801.32, depicting it in cross-section as having the pile arranged in rows or wales. The fabric in your submission is described as corduroy. However, classification of FOB Griffin as corduroy is precluded as it has a construction not consistent with that depicted in the Explanatory Notes for corduroy. The applicable subheading for style FOB Griffin will be 5801.33.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers: other weft pile fabrics. The rate of duty will be 9.8% 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