CLA-2-60:OT:RR:NC:N3:352
Mr. Vincent De Poortere
Ameriphlox, Inc.
511 Townsend Avenue
High Point, NC 26263
Dear Mr. De Poortere:
RE: The tariff classification of two rayon/acrylic narrow knitted trims from Belgium
Dear Mr. De Poortere:
In your letter dated July 24, 2013, you requested a tariff classification ruling. Two samples were provided for the ruling, accompanied by one sample of a narrow woven trim for comparison purposes.
Styles 2879/5 and 2888 are narrow decorative trim fabrics, measuring one to two inches (approximately 3.5 to 5 cm) in width. Based on the information provided and on examination of the samples, these trims have been manufactured on a crochet machine, which is essentially a Raschel machine, producing a narrow warp knit fabric. The two samples are constructed with weft inlay yarns held in place by six to ten columns of warp chain stitches. The trims are further embellished with gimped yarns winding back and forth across the surface of the fabric in a more or less intricate serpentine pattern. You state that the entire fabric is created in one pass on the crochet machine, i.e. that the embellishing yarns are not added in a separate operation. Your letter states that these fabrics are composed of 95% rayon and 5% acrylic, will be imported on spools, in lengths of approximately 25 to 50 meters, and will be used as decorative trimmings on pillows and furniture.
In your submission you suggest classification as a braid or ornamental trimming under heading 5808 of the Harmonized Tariff Schedule of the United States (HTSUS). However, classification under that heading is precluded because, although these trims are sometimes (inaccurately) referred to as “woven braid,” these trims are actually of warp knit construction, and heading 5808 provides for ornamental trimmings “other than knitted or crocheted.”
The applicable subheading for styles 2879/5 and 2888 will be 6003.40.6000, HTSUS, which provides for knitted fabrics or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002. The rate of duty will be 7.6% 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,
Deborah Marinucci
Acting Director
National Commodity Specialist Division