N329344

CLA-2:OT:RR:NC:N3:350 

Aleksandra Lecka
Tex Line Waliczek Mazur S.K.A
Miedzyrzecze Gorne 839
Poland

RE:    The tariff classification of a narrow woven fabric and bolducs from Poland

Dear Ms. Lecka,

In your letter dated October 26, 2022, you requested a tariff classification ruling.  Two samples were provided to this office and sent for laboratory analysis.

The product described as “GW Woven Tape” is a woven fabric.  In your submission, you state that it is a rectangular tape wound on a sleeve and is intended to serve as strapping tape for securing products. The fabric will be imported in widths of 13 mm, 16 mm, and 19 mm.

U.S. Customs and Border Protection (“CBP”) laboratory analysis has determined that the “GW Woven Tape” is constructed of a woven fabric with a knit stitch selvedge on one side of the fabric.  The filling yarn forms a loop on the edge of the other side of the fabric, giving it a finished edge.  The sample is composed of 89.4 percent polyester and 10.6 percent polypropylene.  The sample is 15 mm in width and weighs 508.6 g/m2.

The product described as “WG-Glued” consists of several yarns glued together.  In your submission, you state that it is a rectangular tape wound on a sleeve and is intended to serve as strapping for baler waste.  The product will be imported in widths of 7 mm, 9 mm, 13 mm, 16 mm, 19 mm, and 25 mm.

CBP laboratory analysis has determined that “WG-Glued” is composed of 13 multi-filament yarns glued/coated together.  The individual yarns are twisted, but the 13 yarns are not twisted together, they are aligned parallel to each yarn and glued/coated together.  The filament yarns are polyester fibers, and each fiber is of uniform length.  The sample is composed of 92.7 percent textile and 7.3 percent coating.

The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System, the official interpretation of the tariff at the international level, offer some guidance in this matter.  The ENs for heading 5806 state in relevant part:

This heading also covers narrow fabrics (bolducs) of a width usually ranging from a few mm to 1 cm, consisting of warp (parallelised yarns, monofilaments or textile fibres) without weft but assembled by means of an adhesive.  These are mainly used for tying parcels; some are used for making millinery plaits.

“WG-Glued” is accurately described by the definition of narrow fabrics above, and would therefore be considered bolducs for purposes of the Harmonized Tariff Schedule of the United States (“HTSUS”).

For reference, here is a photo of the “WG-Glued” material:

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For reference, here is a photo of the “WG-Glued” material at 20 x magnification:

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The photos above are courtesy of the New York CBP Laboratory.

The applicable subheading for the “GW Woven Tape” will be 5806.32.2000, HTSUS, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Other.”  The applicable rate of duty will be 6.2 percent ad valorem. The applicable subheading for “WG-Glued” will be 5806.40.0000, HTSUS, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”  The applicable rate of duty will be 8 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. 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