CLA-2-54:OT:RR:NC:N3:352
Mr. Peter W. Reynolds
Impact Innovations Inc.
c/o Variety Accessories LLC
41- 45 39th Street
Sunnyside, NY 11104
RE: The tariff classification of certain narrow and wide woven fabrics of polypropylene monofilament and metalized strip, from China
Dear Mr. Reynolds:
In your letter dated February 21, 2013, you requested a tariff classification ruling. You submitted six samples (three sample pairs) with your ruling request. All of these fabrics are woven of monofilament yarns and metalized strip. You state that these fabrics will be imported in rolls, packaged for retail, and will be used for holiday decorating.
Items 1911-01-C (10.5 inches wide) and 1911-02A-C (18 inches wide) are woven fabrics, characterized by a striped effect created by red metalized strip running in the warp direction. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that these fabrics are of a woven construction other than plain, twill or satin weave, are composed of approximately 92% polypropylene monofilament yarns and 8% metalized strip, and weigh approximately 40 g/m2.
Items 1911-03-B (10.5 inches wide) and 1911-04-B (18 inches wide) are woven fabrics, characterized by a pattern of wide red and narrow green stripes running in the warp direction. CBP laboratory analysis indicates that these fabrics are of a woven construction other than plain, twill or satin weave, are composed of approximately 70% polypropylene monofilament single yarns and 30% metalized strip, and weigh approximately 50 g/m2.
Items 1911-05-A (10.5 inches wide) and 1911-06-A (18 inches wide) are woven fabrics, characterized by a pattern of wide green and narrow red stripes running in the warp direction. CBP laboratory analysis indicates that these fabrics are of a woven construction other than plain, twill or satin weave, are composed of approximately 80% polypropylene monofilament single yarns and 20% metalized strip, and weigh approximately 50 g/m2.
The strips meet the dimensional requirements for textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).
Note 5(a) to Chapter 58, HTSUS, sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states:
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The Explanatory Notes (EN), which are the official interpretation of the Harmonized Code at the international level, further describe narrow woven fabrics and the selvages required for classification under heading 5806. Part (A)(2) of the EN for heading 5806 states in part:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading and classified with ordinary woven fabrics.
All of the fabrics listed in this ruling have selvages on both edges as described in the Explanatory Notes above.
In your letter you suggest that all of the fabrics be classified under subheading 5407.73.2015, HTSUS, which provides for woven fabrics of synthetic filament yarn…containing 85 percent or more by weight of synthetic filaments. However, not all of the fabrics can be classified as suggested, since three of the fabrics are of a width not exceeding 30 cm, and two of the fabrics contain less than 85% by weight of synthetic filaments.
The applicable subheading for items 1911-01-C, 1911-05-A and 1911-03-B (all 10.5 inches in width) will be 5806.32.2000, HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of adhesive: other woven fabrics; of man-made fibers: other. The duty rate will be 6.2% ad valorem.
The applicable subheading for item 1911-02A-C will be 5407.73.2015, HTSUS, which provides woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404; other woven fabrics, containing 85 percent or more by weight of synthetic filaments; of yarns of different colors: other, weighing not more than 170 g/m2. The duty rate will be 8.5% ad valorem.
The applicable subheading for items 1911-06-A and 1911-04-B will be 5407.93.2010, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics: of yarns of different colors: other: other, mixed mainly or solely with artificial filaments or metalized yarn. The duty rate will be 12% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division