CLA-2-60:OT:RR:NC:TA:352
Ms. Rachael Harris
Simplicity Creative Group
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of three samples of decorative trim from China
Dear Ms. Harris:
In your letter dated August 13, 2009, you requested a tariff classification ruling. You submitted five samples of decorative trim with your request.
The first sample, identified as Item 1861192001, is approximately 5mm in width and will be imported in 10-yard lengths. Your correspondence indicates that this item is manufactured using a crochet machine, which is considered a type of warp knitting machine.
This item consists of braided metallic strips enclosed in open-work crocheted gimped yarns. The strands creating the open-work design have a core of polyester yarn that is gimped, or wrapped, with metallic strips. The strips meet the dimensional requirements of textile strip contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS).
You state that this article is composed of 90% metallic and 10% polyester. Please note that a yarn that contains any amount of metal is regarded in its entirety as metallized 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. Therefore this item is considered to be 100% metallic. Section XI, Note 2(B)(a), HTSUS, noted. Textile strip is not considered a man-made fiber. Note 1 to Chapter 54, HTSUS, noted.
The applicable subheading for Item 1861192001 will be 6003.90.1000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: other: open-work fabrics, warp knit. The duty rate will be 14.1% ad valorem.
The second sample, identified as Item 1863230073, is approximately 14 mm in width and will be imported in 8-yard lengths. This item consists of a polyvinyl chloride (PVC) strip enclosed in open-work warp-knitted gimped yarns. Your correspondence indicates that this article is composed of 40% PVC, 30% polyester, 20% cotton and 10% rayon. The predominant textile fiber is polyester. Section XI, Note 2(A), HTSUS, noted.
This trim is considered to be a composite good, made of plastic and textile. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic) or in Chapter 60 (knitted or crocheted fabrics). Since, of the two competing provisions, the textile provision appears last in the tariff, the entire item will be classified in Chapter 60. General Rule of Interpretation 3(c), HTSUS, noted.
The applicable subheading for Item 1863230073 will be 6003.30.1000, 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.
The third sample, identified as Item 1864189030, consists of PVC monofilament, approximately 3mm in diameter, which is further worked by the application of a layer of nylon velvet flocking. The flocking is applied electrostatically. The composition is 90% PVC and 10% nylon. This item will be imported in 24-yard lengths.
The applicable subheading for Item 1864189030 will be 3926.90.9980, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other, other. The rate of duty will be 5.3% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on items 1861075034 and 1862653046. For item 1861075034, your request for a classification ruling should state whether the PVC is compact or cellular. For item 1862653046, please provide a detailed description of the manufacturing process. If it was manufactured with a ground fabric that was later removed, please provide samples of this item with and without the ground fabric. When this information is available, you may wish to consider resubmission of your request. We are returning your samples. If you decide to resubmit your request, please include all of the material that we have returned to you.
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