The tariff classification of a coated and laminated knit looped pile fabric from China

N253864 June 23, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Joseph M. Spraragen GDLSK 399 Park Avenue, 25th Floor New York, New York 10022-4877 RE: The tariff classification of a coated and laminated knit looped pile fabric from China Dear Mr. Spraragen: In your letter dated May 23, 2014, on behalf of your client, H.M. Richards, Inc., you requested a tariff classification ruling. The sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. Style 7364-XX “Leath Aire” is a coated knit fabric. According to your original submission and subsequent communications, as well as visual examination of the sample, this fabric is a multi-layer knit fabric, with the layers bonded together using glue as an adhesive. One side of the laminated fabric has been visibly coated with polyurethane which has been embossed, creating a pattern reminiscent of the hide of an elephant. Your letter states that this fabric weighs 550 g/m2, is of looped pile construction (1.8 mm in height, 50.8 stitches per cm), and that all fabric layers are composed of 100% polyester. You state that this fabric will be imported in rolls in widths of 140 centimeters and will be used for upholstery. In your letter, you suggest that this fabric be classified as a coated fabric under subheading 5903.20.20. However, based on your statements and visual examination of the sample, this fabric incorporates a fabric of looped pile construction and is therefore classifiable based on the following note. 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 incorporating a knit pile fabric, Note 1(c) to Chapter 60 specifically includes it within the scope of heading 6001. The applicable subheading for Style 7364-XX “Leath Aire” will be 6001.22.0000, HTSUS, which provides for Pile fabrics, including "long pile" and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. The duty rate will be 17.2 percent 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Director National Commodity Specialist Division