CLA-2-58:OT:RR:NC:N3:352
Thomas Ventura, LCB
Rodolfo Corral, Inc.
9100 S. Sepulveda Blvd
Suite 124
Los Angeles, CA 90045
RE: The tariff classification of five woven, knit and embroidered trims and motifs from China
Dear Mr. Ventura:
In your letter dated March 19, 2014, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request. The descriptions below are based on visual examination of the samples and on the information provided. As discussed, the samples will be retained in this office for training purposes.
Style BND130718-1 is a narrow woven fabric 3” in width, with metalized strips appearing on only one surface, said to be composed of 90% polyester and 10% spandex. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. You state that it will be imported in the piece (in uncut lengths). After importation, it will be cut to specific sizes and used to decorate the waist line of women’s dresses.
The applicable subheading for Style BND130718-1 will be 5806.20.0010, HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807 […] other woven fabrics, containing by weight 5 percent or more of elastomeric yarn or rubber thread, containing elastomeric yarn. The rate of duty will be 7% ad valorem.
Style FR130601-3 is a decorative trim, said to be composed of 100% rayon. You refer to style FR130601-3 as a lace; however it is technically not lace and will not be classified as lace. You state it is composed of two pieces. The top portion is a machine-made warp knit narrow fabric, 5/8” wide. Attached to one edge is two inches of hand-knotted cords extending into 8” of fringe (you refer to this fringe as tassels); the knotted cords form a knotted netting. This item, assembled of two distinct fabrics, is considered made up according to the terms of Note 7(f) to Section XI, HTSUS. It will be imported in the piece (in uncut lengths). After importation this item will be cut to specific lengths and attached to the bottom of women’s blouses for a decorative effect.
The applicable subheading for style FR130601-3 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Style APQ1040 is a large decorative applique, approximately 16” by 8”, said to be composed of 100% cotton. It is made by embroidering a motif on a paper backing which is then chemically dissolved after manufacture. It will be used as a decorative applique on women’s dresses and blouses.
The applicable subheading for chemical embroidery applique Style APQ1040 will be 5810.10.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: embroidery without visible ground. The rate of duty will be 14.1 % ad valorem.
Style CTL120411-2 is a lace-like fabric, approximately 3” in width, said to be composed of 100% cotton. The sample is referred to as "lace"; however the fabric is not of real lace or raschel "lace" construction. It is made by embroidering with yarns on a paper backing which is then chemically dissolved after manufacture. You state that will be imported in the piece (in uncut lengths). After importation, the fabric will be cut and applied to women’s garments for decorative purposes.
The applicable subheading for the chemical embroidery applique Style CTL120411-2 will be 5810.10.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: embroidery without visible ground. 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Style CTL 131210-10, which, although described as a “decorative lace” of cotton, is a narrow eyelet embroidered fabric. Since the rate of duty for embroidery in the piece is determined by the classification of the underlying fabric, we need additional importation regarding its construction and composition. In order to properly classify, we need the following information:
Please provide the name of the machine on which this item is created (embroidered).
For the underlying (base) fabric, provide the generic name in English of each fiber and indicate its relative weight, treating staple and filament fibers of the same generic fiber as separate materials. For example:
52% cotton
20% filament polyester
18% staple acrylic
10% staple polypropylene
Indicate whether the cotton yarns are combed or carded.
Provide the yarn sizes in the warp and filling including the number of plies forming each yarn.
Provide the number of single yarns per centimeter in the warp and the number of single yarns per centimeter in the filling.
Specify the weave employed in producing the fabric.
Provide the weight of the fabric in grams per square meter.
Please provide two samples of the finished product, at least 18 inches in length.
If possible, please provide two samples of the underlying (base) fabric, at least 18 inches square, to include at least one selvage.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you, including this letter.
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.
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 maribeth.dunajski @cbp.dhs.gov.
Sincerely,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division