CLA-2-58:RR:NC:TA:352 G86149

Ms. Carol Krupskas
KAT Import Brokers
Airport Industrial Office Park Building B4A
Valley Stream, NY 11581

RE: The tariff classification of a strip of 100% filament nylon woven fabric embroidered sequins and glass beads from Taiwan or China

Dear Ms. Krupskas:

In your letter dated January 4, 2001, on behalf of your client The Horizon Group, you requested a tariff classification ruling. The sample submitted with your request was destroyed in analysis and cannot be returned.

The submitted sample, designated as style #HZ1787-96, is a woven fabric trim approximately one centimeter in width that has been embroidered with glass beads and sequins. The glass beads and sequins have been sewn to the fabric strip in a pattern that may be characterized as a floral motif. The ground fabric is a plain woven fabric strip 1 centimeter in width without fast edges. The strip is composed of 100% filament nylon. Your correspondence indicates that this product will be imported in continuous lengths and will be used as a trim in a variety of applications.

The applicable subheading for the embroidered fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. Goods classifiable in this provision are dutiable according to the terms of U.S. Additional Note 3, Chapter 58. That note states that the rate of duty applicable to goods classified in subheading 5810.92.90, HTSUSA, and subject to duty at the general rate is 7.7 percent, "but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered". The ground fabric for this product is classifiable in subheading 5407.41.00, HTS, and therefore the rate of duty for the embroidered fabric will be 14.6 percent ad valorem.

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 212-637-7092.


Robert B. Swierupski
National Commodity
Specialist Division