CLA-2-54:OT:RR:NC:N3:352
Ms. Sara Roelofs
Impact Innovations, Inc.
223 SE 1st Avenue
Clara City, MN 56222
RE: The tariff classification of certain narrow and wide knit and woven fabrics for holiday decorating, from China
Dear Ms. Roelofs:
In your letter dated June 11, 2013, you requested a tariff classification ruling. You submitted five fabric samples of various widths with your ruling request.
All of the fabrics are composed of polyester filament yarns. You state that these fabrics will be imported packaged for retail, and will be used for holiday decorating. Each of the fabric styles will be imported in rolls, in the following four sizes: 10.5 inches x 9 feet, 10.5 inches x 18 feet, 18 inches x 6 feet and 18 inches x 15 feet.
Item 1: 4116FH01-B-B, imported in widths of 10.5 inches and 18 inches, is a woven fabric of yarns of different colors, characterized by a very light dusting of glitter. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of plain weave construction, is wholly composed of textured polyester filament yarns, and weighs 99.8 g/m2.
Item 2: 4116FH02-B-H, imported in widths of 10.5 inches and 18 inches, is a woven fabric, characterized by shiny surface printing in an abstract pattern. CBP laboratory analysis indicates that this fabric is of a woven construction other than plain, twill or satin weave, is wholly composed of textured polyester filament yarns, and weighs 118.1 g/m2.
Item 3: 4116FH02-B-G, imported in widths of 10.5 inches and 18 inches, is a knitted open-work fabric, characterized by a stiff feel and a light dusting of glitter. CBP laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester filament yarns of different colors and weighs 27.5 g/m2. The lab indicates that this fabric has been impregnated, coated, covered or laminated with a polyvinyl acetate type plastic material; however, this material is not visible to the naked eye.
Item 4: 411HW01-D, imported in widths of 10.5 inches and 18 inches, is a knitted open-work fabric, characterized by a stiff feel and a very light dusting of glitter. CBP laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester filament yarns of different colors and weighs 33.6 g/m2. The lab indicates that this fabric has been impregnated, coated, covered or laminated with a polyvinyl acetate type plastic material; however, this material is not visible to the naked eye.
Item 5: 4116FH02-B-C, imported in widths of 10.5 inches and 18 inches, is a knitted open-work fabric, characterized by a stiff feel and a light dusting of glitter. CBP laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester filament yarns of different colors and weighs 28.2 g/m2. The lab indicates that this fabric has been impregnated, coated, covered or laminated with a polyvinyl acetate type plastic material; however, this material is not visible to the naked eye.
Note 5(a) to Chapter 58, Harmonized Tariff Schedule of the United States (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.
It is assumed that the narrow fabrics listed in this ruling, but not provided to this office, have selvages on both edges, as described in the Explanatory Notes above.
Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
CBP lab analysis indicates that some of these fabrics have been impregnated, coated, covered or laminated with a polyvinyl acetate type plastic material. However, classification as a coated fabric of Chapter 59 is precluded, as the coating is not visible to the naked eye.
In your letter you suggest that these fabrics be classified under subheading 6307.90.9889, which provides for other made-up articles of textile. However, this classification is precluded, since these fabrics do not meet the definition of “made up” according to the terms of Note 7 to Section XI, HTSUS.
The applicable subheading for woven items 1 and 2: 4116FH01-B-B and 4116FH02-B-H, when 10.5 inches in width (i.e., 30 centimeters or under), 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 woven items 1 and 2: 4116FH01-B-B and 4116FH02-B-H, when 18 inches in width (i.e., greater than 30 centimeters), will be 5407.53.2020, HTSUS, which provides for 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 textured polyester filaments, of yarns of different colors: other, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 12% ad valorem.
The applicable subheading for knitted items 3, 4 and 5: 4116FH02-B-G, 411HW01-D, and 4116FH02-B-C, when 10.5 inches in width (i.e., 30 centimeters or under), will be 6003.30.1000, HTSUS, which provides for knitted or crocheted of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: open-work fabrics, warp knit. The duty rate will be 14.1% ad valorem.
The applicable subheading for knitted items 3, 4 and 5: 4116FH02-B-G, 411HW01-D, and 4116FH02-B-C, when 18 inches in width (i.e., greater than 30 centimeters), will be 6005.33.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of heading 6001 to 6004: of synthetic fibers: of yarns of different colors, open-work fabrics. The duty rate will be 10% 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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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