The tariff classification of a bonded knit pile upholstery fabric from China

N130089 December 3, 2010 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a bonded knit pile upholstery fabric from China Dear Mr. Shah: In your letter dated October 25, 2010, you requested a tariff classification ruling. The submitted sample, identified as style B52 RL, is a composite good manufactured by laminating a coated and embossed woven face fabric to a weft knit looped pile fabric which has been flocked with leather scrap. The adhesive that bonds these fabrics together is not visible in cross section. The pile loops providing a dimpled uneven surface and cushioned effect, giving the appearance of tanned leather. According to the information provided, the composition of the face fabric by weight is 55% polyurethane, 31% polyester staple fibers and 14% cotton fibers, and weighs 380 g/m2. The backing fabric, weighing 350 g/m2, is a weft knit, looped pile fabric composed of polyester filament and flocked with leather. This fabric will be imported in 55 inch widths and will be used for upholstery. Note 1 to chapter 60 of the Harmonized Tariff Schedule of the United States (HTSUS), 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 fabric designated as style B52 RL 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 B52 RL will be 6001.22.0000, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: looped pile fabrics: of man-made fibers. 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