CLA-2-60:RR:NC:TA:352 J89238
Mr. Ken Skillman
VF Intimates, LP
3025 Windward Plaza, Suite 600
Alpharetta, GA 30005
RE: The tariff classification of two nylon/spandex blend warp knit open-work fabrics from Thailand.
Dear Mr. Skillman:
In your letter dated September 22, 2003 you requested a tariff classification ruling.
Two samples of knit fabric accompanied your request for a ruling. The first, designated as style number 15000 is a dyed warp knit open-work fabric composed of 71% nylon and 29% spandex. This product is characterized by an inwrought design featuring a stylized floral motif. Weighing approximately 130 g/m2, this product will be imported in 23 centimeter widths. The second fabric, designated as style number 16004, is a dyed warp knit open-work fabric composed of 78% nylon and 22 % spandex. It is characterized by an intricate inwrought design featuring stylized flowers and geometric designs. Weighing approximately 120 g/m2, this product will be imported in 139 centimeter widths.
Your correspondence indicates that perhaps the provision for lace in heading 5804, Harmonized Tariff Schedules of the United States (HTS), may apply to these products. This is not the case. The terms of the provision specifically exclude from inclusion in heading 5804, HTS, fabrics of 6002 to 6006. These headings are the headings for knit fabrics not of pile construction. Since both the fabrics that have been submitted for a ruling are warp knit fabrics made on a raschel knitting machine, they are excluded from heading 5804, HTS, by the terms of that heading. In addition, the Explanatory Notes which have been ruled to be the official interpretation of the Harmonized Code at the international level specifically state in describing the scope of heading 5804, HTS, in reference to lace that:
The heading also excludes openwork products of any kind produced by knitting by hand or machine (Chapter 60); these can be recognized usually by the characteristic knitting stitch, particularly at the solid parts.
Consequently, these raschel knit open-work fabrics are excluded from classification in heading 5408, HTS.
The applicable subheading for the warp knit fabric designated as style number 15000 will be 6002.40.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted or crocheted fabrics of a width not exceeding 30 centimeters, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of 6001, containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, other, open-work fabrics, warp knit. The rate of duty will be 8.1 percent ad valorem.
The applicable subheading for the warp knit fabric designated as style number 16004 will be 6004.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted or crocheted fabrics of a width exceeding 30 centimeters, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of 6001, containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread, warp knit, open-work figured fabrics. The rate of duty will be 12.5 percent ad valorem.
Goods classifiable in subheadings 6002.40.8020 and 6004.10.0010 which are products of Thailand are not subject to either quota restraints or visa requirements.
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