CLA-2-56:RR:NC:N3:351 L84883
Terri Ursery
Import Manager
Garden Ridge
19411 Atrium Place
Suite 170
Houston, TX 77084-6099
RE: The tariff classification of metallic yarn and narrow knit fabric from Taiwan
Dear Ms. Ursery:
In your letter dated May 11, 2005, you requested a tariff classification ruling.
Style IP6341 Metallic Tinsel Twist Cords is a three-strand twisted cord. The red and green strands are composed of filaments mixed with metallic strips. The white strand is filaments and plastic strips. The strips, apparently no more than one or two centimeters in width, meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTS).
Please note that a yarn that contains any amount of metal is regarded in its entirety as metalized yarn for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. Style IP6341 is considered to be 100% metallic.
The applicable subheading for the Style IP6341 Metallic Twist Cords will be 5605.00.1000, HTS, which provides for metalized yarn, metal coated or metal laminated man-made filament or strip or the like, ungimped, and untwisted or with twist of less than 5 turns per meter. The rate of duty will be 7.5 percent ad valorem.
Style 6345 Metallic Gold Filigree is composed of two gimped metallic yarns (each a four-ply polyester yarn gimped, or wrapped, with metallic strips) interlaced in an openwork pattern, creating the appearance of rings or chain links; a one-millimeter-wide metallic strip runs lengthwise down the center. This is held in place by warp knit stitches on each edge of the fabric. These strips also meet the tariff definition of textile strips.
The applicable subheading for the Style 6345 Metallic Gold Filigree will be 6003.90.1000, HTS, which provides for…other knitted or crocheted fabrics,…of a width not exceeding 30cm,…open work, warp knit. The rate of duty will be 14.1 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division