CLA-2-58:OT:RR:NC:TA:350
Rachael Harris
WM Wright Co.6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of two embroidered fabrics and four ribbons from China
Dear Ms. Harris:
In your letter dated November 16, 2010, you requested a tariff classification ruling.
The submitted sample, designated item 1866265556, is a narrow strip of open-work warp knit fabric characterized by a stylized floral motif created by embroidered appliqué work. Per the manufacturer, the material content is 53% nylon/47% polyester by weight. You state that the trim is assembled by cutting knit nylon ground fabric into 2-1/2” strips, after which a machine-tatted polyester fabric (approximately one centimeter in width) is wound into rosette shapes while being attached to the ground fabric by use of a sewing machine. The finished embroidered strip measures approximately 7 centimeters in width.
The sample, designated item 1861242030, is identical to 1866265556 except that the ground fabric has been trimmed close to the base of the rosettes, resulting in a width of approximately 3 centimeters at the widest point. The trim will be sold to retailers in ten-yard reels. At the final point of sale the consumer will purchase the items cut to length. Your correspondence indicates that this product will be used as a decorative trim.
The sample, designated item 1861245904, is a pink narrow woven ribbon. It appears to be of pile construction and has woven selvedges on both sides. The fiber content is stated to be 100 percent polyester. There are decorative square studs heat sealed onto the ribbon at regular intervals. The sample is approximately 3/8 inch wide. Although your ruling request letter indicates you have submitted a second sample, identical to this item but with different size studs, and designated as “Sample 05”, that sample appears to have plastic rhinestones and be almost identical to your “Sample 04”.
The samples, designated “Sample 04” (purple) and “Sample 05” (red), appear to be similar in construction. They both appear to be narrow woven ribbons of pile construction with woven selvedges on both sides. The fiber content is stated to be 100 percent polyester and the rhinestones are plastic. The decorative rhinestones are heat sealed onto the ribbons at regular intervals. They samples are approximately 3/8 inch wide.
The sample, designated item 1861291070, is stated to be a 100% metallic woven band with plastic rhinestones. There appear to be woven selvedges on both sides. The decorative plastic rhinestones are heat sealed onto the ribbon at regular intervals. The sample is approximately ½ inch wide.
The applicable subheading for embroidered fabric items 1866265556 and 1861242030 will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem, but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 6003.30.10, HTSUS, which provides a rate of duty of 14.1 percent ad valorem, the rate of duty for the embroidered fabric will be 14.1 percent ad valorem
The applicable subheading for the narrow woven pile ribbon with decorative square studs attached, item 1861245904, will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, of cotton or man-made fibers. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the narrow woven pile ribbons with plastic rhinestones attached, Samples 04 and 05, will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, of cotton or man-made fibers. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the woven metallic band, item 1861291070, will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, other than of cotton or man-made fibers. The rate of duty will be 3.9 percent ad valorem.
Item 1861291070 may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division