Ms. Lyn Antunes
Norman Krieger, Inc.
1 Civic Plaza Drive
Carson, CA 90746
RE: The tariff classification of a twill weave denim fabric of artificial staple fibers, from China
Dear Ms. Antunes:
In your letter dated February 10, 2016, you requested a tariff classification ruling on behalf of your client, Twin Dragon. A sample swatch was submitted.
Style 8180D1 is a twill-woven denim fabric of yarns of different colors. According to U.S. Customs & Border Protection (CBP) laboratory analysis the fabric is constructed with a 4-harness twill weave, is composed of 41% cotton, 38.1% rayon, 18.7 % polyester and 2.2% elastomeric fibers (of which 79.1% are staple and 20.9% are filament), and weighs 331.7 g/m2. You indicate that this fabric will be imported in 54-inch widths and will be used for apparel.
Section XI Legal Note 2(B)(c), Harmonized Tariff Schedule of the United States (HTSUS), states that:
When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single textile material.
CBP laboratory analysis indicate that the man-made fibers predominate by weight, and that, of the man-made fibers, the rayon staple fibers predominate. Rayon fibers are regarded as an “artificial fiber” for purposes of the HTSUS.
The applicable subheading for Style 8180D1 will be 5516.43.0010, HTSUS, which provides for Woven fabrics of artificial staple fibers: Containing less than 85 percent by weight of artificial staple fibers, mixed mainly or soley with cotton: Of yarns of different colors: Denim: Blue Denim. The rate of duty will be Free.
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 Maribeth Dunajski via email at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division