CLA-2-58:OT:RR:NC:TA:352
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of an embroidered fabric from Germany or Belgium.
Dear Mr. Pipitone:
In your letter dated May 23, 2008, on behalf of your client Carnegie Fabrics, you requested a tariff classification ruling.
The submitted sample, designated as “Xorel Embroidery”, is an embroidered fabric consisting of a woven ground fabric that has been embroidered on both sides with polyethylene monofilament and polyester yarn. The ground fabric is a plain woven fabric constructed using 100% polyethylene strips that measure approximately 1 millimeter in apparent width. These strips meet the dimensional requirements to be considered synthetic textile material. The ground fabric is stated to weigh approximately 261 g/m2, while the finished embroidered fabric weighs approximately 269 g/m2. The embroidery yarns form an intricate design featuring stylized leaves and stems. This product will be imported in 142 centimeter widths.
The applicable subheading for the embroidered fabric designated as “Xorel Embroidery” will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, other. The duty rate for this provision is governed by additional U.S. Note 5 to Chapter 58 which provides that the rate of duty is 4.2 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. Since the ground fabric without embroidery is classifiable in subheading 5407.20.0000, HTSUS, which provides for a free rate of duty, the rate of duty for the embroidered fabric will be 4.2 percent 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/.
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