The tariff classification of two bonded polyester knit upholstery fabrics, consisting of a warp knit pile face fabric laminated to a woven backing fabric, from China

N272975 November 15, 2016 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.92.0010; 6001.92.0030 Mr. Richard R. Walker V. Alexander & Co., Inc. 110 Tyson Boulevard Suite 202 Alcoa, TN 37701 RE: The tariff classification of two bonded polyester knit upholstery fabrics, consisting of a warp knit pile face fabric laminated to a woven backing fabric, from China Dear Mr. Walker: In your letter dated February 3, 2016, you requested a tariff classification ruling on behalf of your client, Dorell Fabrics. Samples were provided. Pattern 15051 is a bonded fabric consisting of a soft, brushed knit fabric which has been laminated to a woven backing fabric. The adhesive that binds these fabrics are not visible in cross-section. Although your ruling request letter and spec sheets assert that the face fabric is of a non-pile warp knit construction, U.S. Customs and Border Protection (CBP) laboratory analysis has found that the polyester face fabric, weighing 259.2 g/m2, is of warp knit cut pile construction. The bleached backing fabric is composed wholly of polyester yarns and weighs 84.2 g/m2, for an overall bonded fabric weight of 343.4 g/m2. Your correspondence indicates that the fabric will be imported in a width of 142 centimeters and will be used for upholstery. Pattern 15052 is a bonded fabric consisting of a soft, brushed knit fabric which has been laminated to a woven backing fabric. The adhesive that binds these fabrics are not visible in cross-section. Although your ruling request letter and spec sheets assert that the face fabric is of a non-pile warp knit construction, CBP laboratory analysis has found that the polyester face fabric, weighing 273 g/m2, is of warp knit cut pile construction. The bleached backing fabric is composed wholly of polyester yarns and weighs 78.9 g/m2, for an overall bonded fabric weight of 351.9 g/m2. Your correspondence indicates that the fabric will be imported in a width of 140 centimeters and will be used for upholstery. In your letter you suggest that both fabrics be classified as non-pile warp knit fabrics under subheading 6005.32.0080, Harmonized Tariff Schedule of the United States (HTSUS). However CBP laboratory analysis has determined that the face fabrics for both patterns are of warp knit cut pile construction, containing over 20 stitches per centimeter in the vertical direction. Statistical Note 1 to Chapter 60, 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 the instant fabrics contain more than 20 stitches per centimeter in the vertical direction, these fabrics would be considered velour. The applicable subheading for Pattern 15051 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 percent ad valorem. The applicable subheading for Pattern 15052 will be 6001.92.0010, HTSUS, which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: other: of man-made fibers: over 271 grams per square meter: velour. The rate of duty 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division