The tariff classification of a bonded upholstery fabric consisting of a brushed polyester satin woven face fabric laminated to a polyester knit pile backing fabric from China

N194616 February 28, 2012 CLA-2-60:OT:RR:NC:N3:352 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 upholstery fabric consisting of a brushed polyester satin woven face fabric laminated to a polyester knit pile backing fabric from China Dear Mr. Shah: In your letter dated November 18, 2011, you requested a tariff classification ruling. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. The submitted sample, identified as style Glen Eagle T/K, is a bonded fabric consisting of a woven face fabric laminated to a knit pile backing fabric. The adhesive that bonds these fabrics together is not visible in cross section. The face fabric is characterized by a soft heathered appearance, with the pile backing fabric imparting bulk. Although the fabric detail sheet states that only filament yarns were employed in the weaving of the face fabric, CBP laboratory analysis indicates that this satin woven face fabric contains filament yarns in the warp direction and staple yarns in the filling direction, is composed of 53.7% staple polyester and 46.3% textured filament polyester, and weighs 151.6 g/m2. The backing fabric is of weft knit extended sinker loop pile construction, and weighs 116.4 g/m2. The combined bonded fabric weighs 273.7 g/m2. Your correspondence indicates that this fabric will be imported in 56 inch widths and will be used for upholstery. Classification for this fabric is affected by Note 1(c) to Chapter 60, which states that the chapter does not cover: Knitted or crocheted fabrics, 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 instant fabric is a laminated fabric incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001, HTS. The applicable subheading for style Glen Eagle T/K will be 6001.22.0000, Harmonized Tariff Schedule of the United States (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%. 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, Thomas J. Russo Director National Commodity Specialist Division