CLA-2-60:OT:RR:NC:N3:352
Karen Yost
C-Air Customs Brokers
9841 Airport Blvd., Suite 1400
Los Angeles, CA 90045
RE: The tariff classification of polyester/metallic weft knit fabric from Korea
Dear Ms. Yost:
In your letter dated April 25, 2012, on behalf of Connected Apparel, you requested a tariff classification ruling. A sample of the finished pleated fabric was provided, in addition to samples illustrating the interim stages of production: i.e. metallic film, yarns, and the knitted fabric prior to the pleating process.
The sample, identified as circular knit fabric Code N28, is a knit fabric made of polyester and metallic strip. The metalized strips measure not over 5 mm in width, thus meeting the dimensional requirements for textile. CBP laboratory analysis indicates that this is a weft knit fabric, constructed of rows knitted from two yarns of metallized strip knitted as one yarn, alternating with rows knitted from a textured multifilament polyester yarn. Although the test report provided with your request states that the fabric composition by weight is 50.4% metallic and 49.6% polyester, the analysis performed by the CBP laboratory found the composition to be 51.5% polyester and 48.5% metallized strip. Your correspondence indicates that this fabric will imported in widths of 57/58 inches, and will be used for making wearing apparel.
In your submission you suggest classification as a fabric of “other” textile, under subheading 6006.90.9000 of the Harmonized Tariff Schedule of the United States (HTSUS). However, CBP analysis indicates that the fabric contains 51.5% polyester by weight, and would therefore be classified as a fabric of synthetic fibers.
The applicable subheading for the knit fabric Code N28 will be 6006.32.0080, HTSUS, which provides for other knitted or crocheted fabrics: of synthetic fibers: dyed, other. The duty rate will be 10 percent 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,
Thomas J. Russo
Director
National Commodity Specialist Division