CLA-2-60:OT:RR:NC:N3:352

Mr. Peter Salvato
Metro Customs Brokers
500 Merrick Road
Lynbrook, NY 11563

RE: The tariff classification of a polyester/spandex warp knit fabric from Korea

Dear Mr. Salvato:

In your letter dated October 11, 2017, you requested a tariff classification ruling on behalf of your client Nipkow & Kobelt, Inc. One sample swatch was provided to this office.

Style name “Black Ice” is a warp knit fabric characterized by a geometric pattern flock-printed on the face of the fabric, upon which small collections of glitter, resembling dots, have been glued. According to the information provided and subsequent communications, this fabric is composed of 82 percent polyester yarns and 18 percent spandex yarns and weighs 88 g/m2. Further, you state this fabric has been embellished with foil-printing, flocking and glitter for decorative purposes. This fabric will be imported in rolls with a width of 150 centimeters, and will be used for apparel products.

The applicable subheading for style name “Black Ice” will be 6004.10.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: Containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread: Warp Knit: Other. The rate of duty will be 12.3% 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 https://hts.usitc.gov/current.

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 and Border Protection.

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 Nicole Rosso at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division