CLA-2-58:RR:NC:TA:350 K82058
Ms. Marsha Dawson
Graco Children’s Products, Inc.
150 Oaklands Boulevard
Exton, PA 19341
RE: The tariff classification of a narrow woven webbing material, for use in the manufacture of harnesses for swings and high chairs, from either China or Taiwan.
Dear Ms. Dawson:
In your letter dated December 15, 2003, you requested a tariff classification ruling.
In your letter, you indicate that you are currently importing complete harness systems under tariff subheading 9404.90.5000 which provides for “seats and parts thereof”, and now wish to know the tariff classification of the webbing material, itself, that is used to make such harnesses.
The representative sample consists of a rugged woven webbing material measuring about 1" in width. You indicate in the technical specification sheet provided, that this material weighs 25 pounds per 1,000 yards and is composed of a man-made fiber blend as follows:
Denier
Ends
Material
Warp
840
79
Polypropylene
Filling
840
22PPI
Polypropylene
Lock Stitch
2/150
1
Polyester
The applicable subheading for the webbing material, which we presume will be imported in continuous lengths, and, therefore, necessitating further fabrication before it can be used as a seating harness, etc., will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other narrow woven fabrics … of man-made fibers. The rate of duty will be 6.2 percent ad valorem.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division