CLA-2-55:OT:RR:NC:N3:352

Long Vu
Walgreens Co.
304 Wilmot Road, MS # 3163
Deerfield, IL 60015

RE: The tariff classification of two plain weave fabrics of light weight construction from China

Dear Mr. Vu:

In your letter dated May 24, 2018, you requested a tariff classification ruling for the gauze cloth, designated as style “Halloween Gauze Cloth” (Style No. HGT60476) and identified as Walgreens Item Code (“WIC”) 765978. Two sample swatches were provided in black and white.

U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the “Halloween Gauze Cloth” (Style HGT60476 Black) is a woven fabric. CBP Laboratory analysis indicates that the fabric is dyed, is of plain weave construction, is composed wholly of 1-ply polyester staple yarns and weighs 32.3 g/m2. It contains 7 single yarns per centimeter in the warp and 6 single yarns per centimeter in the filling, with an average yarn number of 40.

CBP Laboratory has determined that the “Halloween Gauze Cloth” (Style HGT60476 White) is a woven fabric. CBP Laboratory analysis indicates that the fabric is bleached and is composed wholly of staple fibers, of which 69.9 percent is polyester and 30.1 percent is cotton; it weighs 26.9 g/m2. The fabric contains 7 single yarns per centimeter in the warp and 7 single yarns per centimeter in the filling, with an average yarn number of 50. The applicable subheading for “Halloween Gauze Cloth” (Style HGT60476 Black), will be 5512.19.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Containing 85 percent or more by weight of polyester staple fibers: Other: Other: Cheesecloth; lawns, voiles, or batistes. The rate of duty will be 13.6 percent ad valorem.

The applicable subheading for “Halloween Gauze Cloth” (Style HGT60476 White), will be 5513.11.0090, HTSUS, which provides for Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2: Unbleached or bleached: Of polyester staple fibers: Cheesecloth; lawns, voiles, or batistes. The rate of duty will be 14.9 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.

Products of China classified under subheading 5512.19.0035 and 5513.11.0090, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5512.19.0035 and 5513.11.0090, HTSUS, listed above.

The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.

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.

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 via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division