United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N008801 - NY N008869 > NY N008802

Previous Ruling Next Ruling
NY N008802

October 18, 2007



TARIFF NO.: 6001.22.0000

Ms. Pam Escarre
Marisol International
871 Ridgeway Loop, Suite 203
Memphis, TN 38120

RE: The tariff classification of a bonded upholstery fabric consisting of a 100% polyester brushed warp knit face fabric laminated by means of a layer of polyurethane cellular plastic to a 100% polyester bleached weft knit backing fabric of looped pile construction from China.

Dear Ms. Escarre:

In your letter dated March 03, 2007, on behalf of your client Daewoo International Corporation, you requested a tariff classification ruling.

Laboratory analysis of the submitted sample, designated as style “Malibu” (2), indicates that it is a bonded fabric consisting of a brushed warp knit face fabric laminated to a brushed weft knit backing fabric of looped pile construction. The dyed warp knit face fabric is composed of 100% polyester and weighs approximately 125.4 g/m2. It is characterized by a dense fibrous surface that has been created by brushing. The face fabric and backing fabric are laminated together by means of a middle layer of cellular polyurethane plastic which is clearly visible in cross section. The backing fabric is a bleached weft knit fabric of extended sinker looped pile construction which is composed of 100% polyester. It features a dense fibrous surface which has been created by brushing the looped pile yarns. The bonded fabric weighs 411.9 g/m2 and will be imported in 137 centimeter widths. Your correspondence indicates that this product will be marketed as an upholstery fabric.

Note 1 to chapter 60 states in part 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 classifiable in heading 6001.

Since in the case before us we have a laminated knitted pile fabric, it remains classifiable in heading 6001, HTS, by operation of Note 1(c) to chapter 63.

Further support for this interpretation of Note 1(c) to chapter 60 may be found in Headquarters letter 959013. In this ruling several laminated fabrics, each consisting of a knit pile fabric laminated a non-pile knit fabric, were ruled to be excluded from heading 5903, HTS, and remained classifiable in heading 6001 as a knit pile fabric. Depending on the definition of laminated contained in technical dictionaries, the ruling concluded that fabrics bonded together met the definition of laminated. Further, it stated that:

Customs interpretation of Note 1(c) to Chapter 60 means, in effect, that multilayered materials which contain both pile fabric and nonpile fabric are precluded from classification in heading 5903 by operation of that note Note 1(c) to Chapter 60 states knitted pile fabrics which are laminated remain classifiable in heading 6001. The note provides no limitation regarding what other material(s) might be laminated with the knitted pile fabrics.

The case before us for consideration directly parallels the case in Headquarter letter 959013. Consequently, based on Note 1(c) to Chapter 60 and its interpretation in HQ 959013, the laminated fabric designated as style “Malibu” (2) remains classifiable in heading 6001.

The applicable subheading for the bonded upholstery fabric designated as style Malibu (2) will be 6001.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. 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 http://www.usitc.gov/tata/hts/.

This fabric falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Alan Tytelman at 646-733-3045.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: