The tariff classification of a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric from China

N319001 May 19, 2021 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Breena L. Bakey Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric from China Dear Ms. Bakey: In your letter dated April 20, 2021, you requested a tariff classification ruling. A sample swatch was provided to this office. Flexsteel Pattern 341, Woolly, is a bonded fabric consisting of a knit face fabric laminated to a knit backing fabric. The knit face fabric can be compared to a woolly coat of a sheep. According to the information provided, the face fabric is composed wholly of polyester warp knit loop pile construction; it is unbleached and weighs 310 g/m2. The knit backing fabric is composed wholly of polyester and weighs 100 g/m2. The total weight of the bonded fabric is 410 g/m2. Based on the relative weights, quantity, and end-use of the face and backing fabrics, we have determined that it is the face fabric, which imparts this product with the essential character. Your letter states that this fabric will be imported in 54-inch widths and will be used for upholstery. The applicable subheading for Flexsteel Pattern 341, Woolly, will be 6001.22.0000, Harmonized Tariff Schedule of the United States (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 the 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 Nicole Rosso via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division