CLA-2-60:OT:RR:NC:N3:352
Ken Park
Amscan Inc., A Party City Holdings Co.
1 Celebration Square Woodcliff Lake, New Jersey 07677
RE: The tariff classification of a polyester weft knit fabric from China
Dear Mr. Park:
In your letter dated January 4, 2023, you requested a tariff classification ruling. A sample swatch, designated as “FABRIC WEBBING” (item number 671542) was provided to this office. The sample will be retained for reference purposes.
The “FABRIC WEBBING” (item number 671542) is a 10-foot panel of knit webbing. According to the information provided, the weft knit fabric is wholly of polyester single knit construction. The fabric is unbleached and weighs 70 g/m2. You state the fabric will be imported in 100-centimeter widths and will be used for decorative purposes to create the illusion of a spider web by cutting, puncturing or stretching the fabric.
In your letter you suggest classification under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. However, the “FABRIC WEBBING” is a generic piece of knitted textile fabric and does not display any recognized festive motif that would intrinsically link this product to any particular holiday. This product would not be classified in 9505.90.4000 as a festive article.
The applicable subheading for the “FABRIC WEBBING” (item number 671542) will be 6006.31.0080, HTSUS, which provides for Other knitted or crocheted fabrics: Of synthetic fibers: Unbleached or bleached: Other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6006.31.0080, 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 6006.31.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division