The tariff classification of a bonded polyester upholstery fabric consisting of a knit pile fabric laminated to a knit pile backing fabric, from China

N267561 September 2, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0020 Amy L. Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded polyester upholstery fabric consisting of a knit pile fabric laminated to a knit pile backing fabric, from China Dear Ms. Miller: In your letter dated July 28, 2015, you requested a tariff classification ruling. A sample of the fabric accompanied your request. Pattern 725 Super Sonic PL is a bonded fabric consisting of a knit pile fabric laminated to a knit pile backing fabric, characterized by a soft plush feel and dimpled appearance. The adhesive that bonds these fabrics together is not visible in cross section. According to your submission, the face fabric is of “other” warp knit pile construction, composed wholly of dyed polyester fibers and weighs 270 g/m2. The spec sheet provided indicates that the face fabric contains 28 vertical stitches per inch, which converts to fewer than 12 stitches per centimeter in the vertical direction. Your correspondence also indicates that the backing fabric is composed wholly of bleached polyester fibers, is of weft knit looped pile construction and weighs 220 g/m2. The total weight of the bonded fabric is 490 g/m2. Your letter indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery. Statistical Note 1 to Chapter 60, Harmonized Tariff Schedule of the United States (HTSUS), states that “For purposes of statistical reporting numbers 6001.92.0010 and 6001.92.0030, the term ‘velour’ refers to fabrics containing 12 or more stitches per centimeter in the vertical direction. Since this fabric contains fewer than 12 stitches per cm in the vertical direction, this fabric would not be considered velour. The applicable subheading for the Pattern 725 Super Sonic PL will be 6001.92.0020, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers, other: other. 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division