Mr. Ken Skillman
Vanity Fair Intimates, L.P.
3025 Windward Plaza, Suite 600
Alpharetta, GA 30005
RE: The tariff classification of flocked heat transfers from Hong Kong.
Dear Mr. Skillman:
This letter replaces the ruling letter we sent to you under file number J80560. The purpose of this replacement letter is to correct a clerical error in the tariff classification number. A corrected letter follows.
In your letter dated January 27, 2002, you requested a ruling on tariff classification.
You submitted samples of heat transfers. They consist of rayon flocking on carrier paper, with an adhesive, in the design of a bow. The bow design will be heat-transferred to a mesh fabric on the side panel of a brassiere. You also supplied a sample of a piece of fabric with the bow on it. In the heat transferring, both the paper and the adhesive are consumed, leaving only the flocked bow.
In your letter you state that the supplier has informed you that the applicable subheading for the tattoo will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. However, while this tariff provision does provide for heat transfers, it would be those that are considered to be “printed matter.” It is Customs position that the process of creating a design by flocking is not considered printing.
The item is, in essence, textile flock. The applicable subheading for this product will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile flock and dust and mill neps. The general rate of duty will be 0.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). We will retain your samples as part of our official file.
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 Mitchel Bayer at 646-733-3102.
Robert B. Swierupski