CLA-2-60:OT:RR:NC:N3:352
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of four decorative warp knit textile trims from Taiwan
Dear Mr. Whitson:
In your letter dated August 5, 2011 you requested a tariff classification ruling. Four samples accompanied your request. Your correspondence indicates that these items will be used by consumers for wrapping, decorating and crafts.
Style 12R18 is a narrow open-work warp knit fabric. According to the information provided, it is composed of 100% polyester and measures 1.5 centimeters in width. It is characterized by complex yarns laid in an irregular serpentine pattern and held in place by two rows of warp knit chain stitches of monofilament yarn.
Style12R23 is a narrow open-work warp knit fabric, composed of 50% filament polyester and 50% textured polyester and measuring 2.3 centimeters in width. It is constructed of multiple rows of chain stitches which are separate from the multifilament weft inlay yarns, forming an irregular and complex web-like pattern.
Style12R31 is a narrow open-work warp knit fabric, composed of 80% polyester and 20% nylon and measuring 1.5 centimeters in width. It is characterized by a column of chain stitches holding in place gimped yarns forming spirals and other complex weft yarns laid in a serpentine pattern.
Style12R35 is a narrow open-work warp knit fabric, composed of 60% acrylic and 40% nylon and measuring 1.7 centimeters in width. It is characterized by gimped yarns laid in an irregular serpentine pattern, held in place by two columns of chain stitches interlaced with an additional monofilament yarn.
The applicable subheading for styles 12R18, 12R23, 12R31 and 12R35 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