CLA-2-58:OT:RR:NC:N3:352
Mr. Brett Stewart
Michael’s Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of narrow open-work net fabric from China
Dear Mr. Stewart:
In your letter dated July 19, 2011 you requested a tariff classification ruling.
The submitted sample, identified as “Tulle Fabric” SKU Number 249539, is a white open-work fabric said to be composed of 100% nylon. CBP laboratory analysis indicates that it is of net construction. Your correspondence and sample indicate that this netting will be imported in spools, six inches in width and twenty yards in length.
In your letter you suggest classification as a knitted fabric under subheading 6003.30.1000 of the Harmonized Tariff Schedule of the United States, (HTSUS). However, classification under that subheading is precluded as this fabric is not of woven, knit, tulle or knotted construction. It is made by looping and twisting the yarn, moving upwards and sideways at the same time. The yarns do not form loops, as they would in weft knit or warp knit construction.
The applicable subheading for the “Tulle Fabric” SKU Number 249539 will be 5804.10.1000, HTSUS, which provides for tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6005: tulles and other net fabrics: of cotton or man-made fibers. The rate of duty will be 6% 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