CLA-2-63:OT:RR:NC:N3:351
Mr. Michael Pipitone
John F. Kilroy Company, Incorporated
One Cross Island Plaza, Suite 203 E
Rosedale, NY 11422-1400
RE: The tariff classification of a bias cut fabric from Thailand
Dear Mr. Pipitone:
In your letter dated November 10, 2017, and your follow up letter dated January 19, 2018, you requested a tariff classification ruling on behalf of Teijin Frontier (USA) Inc. You submitted a sample, style #40-1091-T, which you describe as a woven fabric composed of 50 percent polyester and 50 percent cotton. The fabric is manufactured on a shuttle loom weaving machine which makes tubular fabric. After the fabric is made; it is cut in a 50 degree angle from one end of the tube to the other, leaving the fabric in an oddly shaped diagonal.
You suggest that the bias cut fabric may be classified in subheading, 5607.50.4000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastic: Of other synthetic fiber: Other. Your product is not a rope, twine or cordage. It is a woven fabric that has been cut on a bias angle, which has been cut into a shape other than into squares or rectangles. Therefore according to the terms of Section XI, Note 7(a), HTSUS, the bias cut fabric is considered "made up" for tariff purposes.
The applicable subheading for the bias cut fabric will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 the World Wide Web at
https://hts.usitc.gov/current.
The sample will be retained.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division