CLA-2-60:OT:RR:NC:TA:352
Mr. Jann Futrell
Dollar Tree Stores, Inc.
500 Volvo Pkwy.
Chesapeake, VA 23320
RE: The tariff classification of five 100% polyester warp knit trims from Thailand
Dear Mr. Futrell:
In your letter dated June 8, 2009 you requested a tariff classification ruling. Five samples of trim were submitted with your request. Your correspondence indicates that these samples will be imported in a 64 piece box of “Wedding Trim Assortment” ribbons and trim and will then be sold separately at retail.
Article number 160 is trim composed of 100% polyester. Laboratory analysis indicates that it is of warp knit construction, with plaited multi-filament laid-in yarns in the length-wise direction, plaited multi-filament yarns making a serpentine pattern within the width of the trim and two gimped laid-in yarns. Three columns of warp knit chain stitch yarns hold the other yarns in place. This item is not considered an open-work fabric construction. It will be imported on spools in two yard lengths and is approximately 7 centimeters in width.
Article 670 is trim composed of 100% polyester. Laboratory analysis indicates that it is of warp knit construction, with three multi-filament filling yarns laid in a serpentine pattern and three columns of chain stitch yarns holding them in place. This item is not considered an open-work fabric construction. It will be imported on spools in two yard lengths and is approximately 5 centimeters in width.
Article 2023 is trim composed of 100% polyester. Laboratory analysis indicates that it is of warp knit construction, with multi-filament filling yarns laid in a serpentine pattern and three columns of chain stitch yarns holding them in place. This item is not considered an open-work fabric construction. It will be imported on spools in two yard lengths and is approximately 5 centimeters in width.
Article 2318 is trim composed of 100% polyester. Laboratory analysis indicates that it is of warp knit construction and composed of staple chain stitch yarns, multi-filament filling yarns and gimped yarns which form an elaborate V design. The gimped yarns were made separately and introduced into the manufacturing process at the time of production. This item is not considered an open-work fabric construction. It will be imported on spools in two yard lengths and is approximately 5 centimeters in width.
Article 2004 is trim composed of 100% polyester. Laboratory analysis indicates that it is of warp knit construction, with three plaited filling yarns and four vertical columns of warp knit chain stitch yarns. The plaited yarns and the corded yarns make a serpentine pattern and are held together by vertical columns of chain stitch yarns. This item is considered open-work fabric construction. It will be imported on spools in two yard lengths and is approximately 10 centimeters in width.
The applicable subheading for articles 160, 670, 2023 and 2318 will be 6003.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: other. The rate of duty will be 7.6% ad valorem.
The applicable subheading for article 2004 will be 6003.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: open-work fabrics, warp knit. The rate of duty will be 14.1% 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 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 (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division