The tariff classification of a warp knit pile laminated to a woven backing from China

N272973 March 11, 2016 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0030 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a warp knit pile laminated to a woven backing from China Dear Ms. Miller: In your letter dated January 25, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 315 Granada T/W is a knit pile fabric laminated to a woven backing fabric. According to the spec sheets provided, the face fabric is of a warp knit other pile construction, is composed wholly of polyester, and weighs 225 g/m2. Based on visual examination of the sample, the face fabric contains approximately 24 stitches per centimeter in the vertical direction. According to the spec sheets, the backing fabric is of a woven construction, is composed wholly of polyester, and weighs 75 g/m2. The overall weight of this fabric is 300 g/m2. Your correspondence indicates that the fabric will be imported in widths of 55 inches and will be used for upholstery. In your letter you suggest classification under subheading 6001.92.0040. However, 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 these knit pile fabrics appears to contain approximately 24 stitches per centimeter in the vertical direction, this fabric would be considered velour. The applicable subheading for Pattern 315 Granada T/W 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 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division