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NY N018896

November 15, 2007



TARIFF NO.: 6001.92.0030

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of a bonded upholstery fabric consisting of a 100% polyester warp knit face fabric of cut pile construction laminated to a 100% polyester nonwoven backing fabric from Korea.

Dear Mr. Harris:

In your letter dated October 19, 2007, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling.

The submitted sample, designated as style “Neo-Checkers”, is a bonded fabric consisting of a 100% polyester warp knit face fabric of cut pile construction laminated by means of a layer of polyurethane cellular plastic to a bleached 100% polyester backing fabric. The face fabric is characterized by a lush deep cut pile surface featuring square and rectangular shapes formed by the arrangement of the projecting fiber from the cut pile yarns. Weighing 250 g/m2, the face fabric has been dyed a single uniform color. It contains approximately 20 stitches per centimeter in the vertical direction. Sandwiched between the face and backing fabric is a layer of polyurethane foam. This cellular plastic layer bonds the two fabrics together and provides the bonded fabric with added bulk and sponginess. This plastic layer is visible when the fabric is viewed in cross section. The backing fabric is a 100% polyester nonwoven fabric which functions to support and reinforce the face fabric. It weighs approximately 230 g/m2. The bonded fabric 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 to 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 “Neo-Checkers” remains classifiable in heading 6001.

The applicable subheading for the bonded upholstery fabric designated as style “Neo-Checkers” will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. 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 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. 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

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