The tariff classification of polyester warp knit cut pile fabric bonded to a plain weave backing fabric, from China

N248183 April 10, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of polyester warp knit cut pile fabric bonded to a plain weave backing fabric, from China Dear Mr. Harris: In your letter dated November 15, 2013, on behalf of your client, Global Textile Alliance, Inc., you requested a tariff classification ruling. A sample of the fabric was provided. Style Roger is a bonded fabric consisting of a warp knit face fabric laminated to a plain woven backing fabric. The adhesive that binds these fabrics together is not visible in cross section. The face fabric is characterized by a lustrous pile surface, patterned so as to give the visual effect of a woven fabric. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the face fabric is of warp knit cut pile construction containing 20.4 stitches per centimeter in the vertical direction, is composed wholly of polyester, and weighs 248.4 g/m2. The backing fabric is composed wholly of polyester, is of plain weave construction, and weighs 102.9 g/m2. Your letter indicates that this fabric will be imported in 140 centimeter widths and will be used for upholstery. Note 1(c) to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that this 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 but incorporates a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for style Roger will be 6001.92.0030, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other: velour. 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 Maribeth.Dunajski @ CBP.DHS.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division