CLA-2-58:OT:RR:NC:TA:350
Ms. Annie Kaminski
FloraCraft Corporation
P.0. Box 400
One Longfellow Place
Ludington, MI 49431
RE: The tariff classification of three decorative woven cotton denim ribbons from China
Dear Ms. Kaminski:
In your letter dated March 4, 2015, you requested a tariff classification ruling. Three samples were submitted with your letter.
Style RSTX7024 – Wired Denim Ribbon, Dark Wash, is stated in your letter to be composed of 85% cotton, 10% polyester and 5% wire, and to weigh 184.27 g/m2. The edges have been made fast by overlock stitching, with wires inserted lengthwise along each edge to add stiffness.
Style RSTX7034 – Wired Denim Ribbon, Polka-Dot, is said to be composed of 55% cotton, 40% polyester and 5% wire, and to weigh 269.32 g/m2. The edges have been made fast by overlock stitching, with wires inserted lengthwise along each edge to add stiffness.
Style RSTX7028 – Frayed Denim Ribbon is said to be composed of 60% cotton and 40% polyester, and to weigh 113.40 g/m2. This ribbon does not contain selvages; the two edges have been cut and manually frayed for a weathered look.
According to your submission, subsequent contact and visual examination of the samples, the three woven ribbons, each cut from a wider piece of fabric, are imported in rolls measuring 5 yards in length and 2.5 inches (6 cm) in width, and are used in the arts and craft industry.
In your submission you suggest classification for all three ribbons as narrow woven fabrics of cotton, under subheading 5806.31 of the Harmonized Tariff Schedule of the United States (HTSUS). However, Chapter 58, Note 5 (a) defines “narrow woven fabrics” as “woven fabric 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.” Therefore, classification of Style RSTX7028 – Frayed Denim Ribbon under the suggested subheading is precluded, as this style has two frayed edges and thus does not meet the definition of being provided with selvages.
The applicable subheading for Styles RSTX7024 – Wired Denim Ribbon, Dark Wash and RSTX7034 – Wired Denim Ribbon, Polka-Dot will be 5806.31.0000, HTSUS, which provides for … other narrow woven fabrics … of cotton. The rate of duty will be 8.8 % ad valorem.
The applicable subheading for Style RSTX7028 – Frayed Denim Ribbon will be 5210.49.1000, HTSUS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2, of yarns of different colors: other fabrics: 3-thread or 4-thread twill, including cross twill. The rate of duty 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). You can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty Investigations” under “Popular Topics”). You can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division