CLA-2-59:OT:RR:NC:N3:350
Ms. Annie Kaminski
FloraCraft Corporation
P.0. Box 400
One Longfellow Place
Ludington, MI 49431
RE: The tariff classification of three decorative metalized knit fabrics from China
Dear Ms. Kaminski:
In your letter dated July 20, 2015, you requested a tariff classification ruling. Two samples accompanied a previous request.
RSFWG05A/8/3 - Gold Wedding Fabric, RSFWS05B/8/3 - Silver Wedding Fabric, and RSFW05APDQ/10 – Gold and Silver Wedding Fabric in PDQ tray, are uniformly coated knit fabrics. According to your letter, subsequent contact, and visual examination of the samples provided, these fabrics, although initially described in the specifications as “woven,” consist of a knit ground fabric said to be composed of polyester yarn, which has been completely covered on one side with a layer of metalized polyurethane plastic, imparting variously a metallic silver or gold appearance. You state that the coating is 20% by weight of the finished fabric. Your correspondence indicates that these fabrics are imported in a size measuring 12 inches wide (30.48 cm) by 10 feet in length, packaged for retail sale in rolls on a paper core, wrapped in cellophane, and will be used for chair bows, table runners and place settings in home decorating.
In your submission you suggest classification as an article of textile, under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). However, these products do not meet the definition of “made up” found in Section XI, Note 7, HTSUS.
The applicable subheading for RSFWG05A/8/3 - Gold Wedding Fabric, RSFWS05B/8/3 - Silver Wedding Fabric and RSFW05APDQ/10 Gold and Silver Wedding Fabric in PDQ tray will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The rate of duty will be 7.5 % 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 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