CLA-2-60:OT:RR:NC:TA:352
Mr. Brett Ian Harris
1200 G Street, Suite800
Washington, DC 20005
RE: The tariff classification of two polyester embroidered knit pile fabrics from Korea and a polyester knit pile fabric from China.
Dear Harris:
In your letter dated April 28, 2008, on behalf of your client Global Textile Alliance, Inc., you requested a classification ruling.
Three samples of knit fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as style “Luxury”, indicates that it is an embroidered warp knit fabric of cut pile construction that is constructed wholly of polyester yarns exclusive of the embroidery thread. It is characterized by a deep lush pile surface that features an intricate embroidered design consisting of geometric shapes and swirling shapes. This product contains 15 stitches per centimeter in the vertical direction. Weighing 248.9 g/m2, this fabric will be imported in 230 centimeter widths.
Laboratory analysis of the fabric designated as style “Royalty” indicates that it is an embroidered warp knit fabric of cut pile construction composed of 100% polyester yarns exclusive of the embroidery yarns. It is characterized by a fibrous pile surface featuring embroidered designs distributed over the entire surface of the fabric. This fabric contains 15.9 stitches per centimeter in the vertical direction. Weighing 241.9 g/m2, this item will be imported in 230 centimeter widths.
Laboratory analysis of style “C-Prestige” indicates that it is a warp knit fabric of cut pile construction that is composed of 100% polyester. It is characterized by a dense pile surface. This fabric contains 15.9 stitches per centimeter in the vertical direction. Weighing 236.7 g/m2, this product will be imported in 230 centimeter widths.
The applicable subheading for the two embroidered fabrics designated as styles “Luxury” and “Royalty” will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabrics without the embroidery for the fabrics designated as style “Luxury” and “Royalty” are classifiable in subheading 6001.92.0030, HTSUS, which provides a rate of duty of 17.2 percent ad valorem, the rate of duty for both the embroidered fabrics will be 17.2 percent ad valorem.
The applicable subheading for the fabric designated as style “C-Prestige” will be 6001.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, velour. The duty rate will be 17.2% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
The fabric designated as style “C-Prestige” falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China that fall within textile category 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Alan Tytelman at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division