NY M81591

August 01, 2006

CLA-2-60:RR:NC:TA:352 M81591

CATEGORY: Classification

TARIFF NO.: 5810.92.9080; 6005.31.0080; 6001.22.0000

Mr. Brett Ian Harris

1200 G Street, NW, Suite 800

Washington, DC 20005

RE: The tariff classification of four 100% polyester warp knit fabrics
from China.

Dear Mr. Harris:

In your letter dated February 22, 2006, on behalf of your client Global
Textile Alliance, Inc., you requested a classification ruling.

Four samples of knit fabric accompanied your request for a ruling.
Laboratory analysis of the first, designated as style "Artistry",
indicates that it is an embroidered warp knit fabric composed of 100%
polyester. The base fabric is a bleached two bar warp knit fabric
characterized by a dense fibrous surface created by brushing the fibers
of the floats of the front bar raising the individual filaments into a
mass of fine loops. The lapping movements of the front bar may be
expressed as 1/0 and 3/4 while the lapping movement for the back bar may
be expressed as 1/0 and 1/2. The lapping movement of both bars is in
unison producing an unstable construction characterized by inclined
loops. Subsequent to knitting, the fabric is brushed which helps to
stabilize the fabric. The embroidery is characterized by a stylized
floral motif enclosed within an undulating border. Weighing 184.5
g/m^2^, this fabric will be imported in 230 centimeter widths. Your
correspondence indicates that this product will be used as an upholstery
fabric.

Laboratory analysis of style "Ultimate Suede" indicates that it is a
warp knit fabric composed of 100% polyester. The fabric is a bleached
two bar warp knit fabric characterized by a dense fibrous surface
created by brushing the fibers of the floats of the front bar raising
the individual filaments into a mass of fine loops. The lapping
movements of the front bar may be expressed as 1/0 and 3/4 while the
lapping movement for the back bar may be expressed as 1/0 and 1/2. The
lapping movement of both bars is in unison producing an unstable
construction characterized by inclined loops. Subsequent to knitting,
the fabric is brushed which helps to stabilize the fabric. Weighing
144.9 g/m^2^, this fabric will be imported in 230 centimeter widths.
Your correspondence indicates that this product will be used as an
upholstery fabric.

Laboratory analysis of style "Structure" indicates that it is a warp
knit fabric composed of 100% polyester. The fabric is a bleached two bar
warp knit fabric characterized by a dense fibrous surface created by
brushing the fibers of the floats of the front bar raising the
individual filaments into a mass of fine loops. The lapping movements of
the front bar may be expressed as 1/0 and 4/5 while the lapping movement
for the back bar may be expressed as 1/2 and 1/0. The lapping movement
of the guide bars is in opposite directions producing a stable
construction. Weighing 199.5 g/m^2^, this fabric will be imported in 230
centimeter widths. Your correspondence indicates that this product will
be used as an upholstery fabric.

Laboratory analysis of style "CK Velvet" indicates that it is a warp
knit fabric composed of 100% polyester. The fabric is a dyed two bar
warp knit fabric characterized by a dense pile surface created by
projection of the floats of the front bar above the fabric surface. The
lapping movement of both bars is in unison producing an unstable
construction characterized by inclined loops. Weighing 194.2 g/m^2^,
this fabric will be imported in 230 centimeter widths. Your
correspondence indicates that this product will be used as an upholstery
fabric.

Your correspondence indicates that you believe that the classification
of the base fabric of style "Artistry" as well as the classification of
styles "Ultimate Suede" and "Structure" may be under the provision for
knit fabrics of looped pile construction in subheading 6001.22.0000,
HTSUS. Recent Headquarters rulings including HQ 959801 and HQ 960783
have determined that brushed knit fabrics which did not have loops
projecting from the surface of the fabric before the brushing process
were not considered to be of pile construction. Sine the laboratory has
determined that style "Artistry", "Ultimate Suede" and "Structure" did
not have loops projecting from the surface when they were knit, they
cannot be considered of looped pile construction.

The applicable subheading for the embroidered fabric designated as style
"Artistry" will be 5810.92.9080, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for embroidery in the piece, in
strips or in motifs, other embroidery, of man-made fibers, other, other,
other. The duty rate for this provision is governed by additional U.S.
Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent
ad valorem but in the case of embroidery in the piece not less than the
rate which would apply to the fabric if not embroidered. Since the base
fabric without the embroidery is classifiable in subheading
6005.31.0080, HTSUS, which provides a rate of duty of 10 percent ad
valorem, the rate of duty for the embroidered fabric will be 10 percent
ad valorem.

The applicable subheading for the two brushed warp knit fabrics
designated as styles "Ultimate Suede" and "Structure" will be
6005.31.0080, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for warp knit fabrics (including those made on galloon
knitting machines), other than those of headings 6001 to 6004, of
synthetic fibers, unbleached or bleached, other, other. The duty rate
will be 10 percent ad valorem.

The applicable subheading for the warp knit fabrics designated as style
"CK Velvet" 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 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/.

The two warp knit fabrics designated as styles ""Ultimate Suede" and
"Structure" fall within textile category designation 222 while the warp
knit fabric of looped pile construction designated as style "CK Velvet"
falls within textile category designation 224. At the present time goods
from China that fall within textile category designation 222 are subject
to both quota restrains and visa requirements while goods from China
falling within textile category designation 224 are not subject to
either quota restraints or visa requirements. Quota and visa status are
the result of international agreements that are subject to frequent
renegotiations and changes. To obtain the most current information as to
whether quota and visa requirements apply to this merchandise, we
suggest that you check, close to the time of shipment, the "Textile
Status Report for Absolute Quotas" available at our web site at
www.cbp.gov. In addition, you will find current information on textile
import quotas, textile safeguard actions and related issues at the web
site of the Office of Textiles and Apparel, 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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division