N181097 N1 Ruling Active

The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut weft pile construction laminated to a polyester weft knit backing fabric from China

Issued December 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5801.33.0000

Headings: 5801

Product description

The submitted sample, identified as style Pippa T/K, is a woven pile fabric bonded to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by individual tufts of pile, in various colors, projecting from the woven base fabric and arranged so as to give the effect of diagonal lines. CBP laboratory analysis indicates that the woven face fabric is of cut weft pile construction. The face fabric consists of a 100% polyester base fabric and a polyester/nylon pile yarn. The weft knit backing fabric is composed of 100% polyester. The pile face fabric weighs 268.8 g/m2 and the knit backing fabric weighs 69.9 g/m2, with a combined weight of 338.7 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 56 inch widths and will be used for upholstery.

CBP rationale

The applicable subheading for style Pippa T/K 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.

Full text

N181097 December 21, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5801.33.0000 Mr. Ameet Shah Culp, Inc. P. O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a bonded upholstery fabric consisting of a polyester/nylon woven face fabric of cut weft pile construction laminated to a polyester weft knit backing fabric from China Dear Mr. Shah: In your letter dated August 12, 2011, you requested a tariff classification ruling. The submitted sample, identified as style Pippa T/K, is a woven pile fabric bonded to a knit backing fabric. The two layers are bonded together by means of an adhesive which is not visible in cross section. The face fabric is characterized by individual tufts of pile, in various colors, projecting from the woven base fabric and arranged so as to give the effect of diagonal lines. CBP laboratory analysis indicates that the woven face fabric is of cut weft pile construction. The face fabric consists of a 100% polyester base fabric and a polyester/nylon pile yarn. The weft knit backing fabric is composed of 100% polyester. The pile face fabric weighs 268.8 g/m2 and the knit backing fabric weighs 69.9 g/m2, with a combined weight of 338.7 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 56 inch widths and will be used for upholstery. The applicable subheading for style Pippa T/K 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

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