CLA-2-59:OT:RR:NC:N3:350
Jason Ye
Creative Design Ltd.
Longjiang Village, Dalingshan Town
Dongguan, 523820
China
RE: The tariff classification of a decorative coated knit fabric from China
Dear Mr. Ye:
In your letter dated April 23, 2021 you requested a tariff classification ruling. A sample was submitted and will be retained for training purposes. Additional information was submitted after your initial request.
Product name “glitter net ribbon,” item number 29030401, according to your submission, is an open-work knitted fabric of man-made fibers and is completely and visibly covered in glitter which is composed of polyethylene terephthalate (“PET”). The fabric will be cut from wider pieces into 4-inch strips and will be imported from China.
This office has observed that the PET coated decorative “glitter net ribbon” does not contain woven selvages.
In your request you suggest classification under subheading 5806.32.10, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for narrow woven ribbons of man-made fibers. Because the instant fabric is of knit construction, it is precluded from classification in heading 5806, HTSUS. Further this office has observed the fabric to be visibly coated with plastic.
The applicable subheading for the “glitter net ribbon” fabric is 5903.90.2500, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, HTSUS, unless specifically excluded, are subject to an additional 25 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 5903.90.2500, 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 the World Wide Web at https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (“CBP”). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division