CLA-2-58:OT:RR:NC:N3:352
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of cotton lace ribbon from China
Dear Ms. Woody:
In your letter dated January 22, 2015, you requested a tariff classification ruling. A sample was provided and will be returned at your request, less those portions retained for testing and file purposes.
Item 428581 Cotton Lace Ribbon is a decorative narrow, open-work fabric. According to the information provided and previous and subsequent contact, this product is described as a cream colored ribbon, 3.15 inches wide, composed of 90% knitted cotton and 10% polyester. Your letter claims that this product is a circular weft knit ribbon, constructed on a Lei Dian multi-functional circular knitting machine. Your letter indicates that the finished product will be hand wrapped onto spools and imported for craft purposes.
Although you describe this ribbon as knitted, U.S. Customs & Border Protection (CBP) laboratory analysis indicates that this ribbon is not of knit construction, but, rather, exhibits the characteristics of a machine braided lace. The ribbon, dyed a single uniform color and measuring 3.5 inches in width, is composed of 57% cotton, 22% polyester and 21% rayon.
The applicable subheading for Item 428581 Cotton Lace Ribbon will be 5804.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tulles and other net fabrics, not including woven, knitted or crocheted fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006, mechanically made lace, of other textile materials, of cotton. The rate of duty will be 8% 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 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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division