CLA-2-60:OT:RR:NC:N3:352
Mr. Daniel A. Hall
Warehouse Craft Supplies, Inc.
1028 W. Central Ave., Suite 200
Toledo, Ohio 43610
RE: The tariff classification of three polyester open-work warp knit fabrics and a cut-out fabric circle from China
Dear Mr. Hall:
In your letter dated February17, 2012, you requested a tariff classification ruling. Four samples were submitted with your ruling request.
Item #6666 is a bleached, open-work fabric identified as 100% polyester tulle. Customs and Border Protection (CBP) laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester and weighs 10.9 g/m2. According to your letter and additional correspondence, this fabric will be imported on rolls 15 cm (6 inches) wide and 25 yards long, and will be used for decorating and handicrafts.
Item #3710 is a bleached, open-work fabric identified as 100% polyester tulle. CBP laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester and weighs 11.1 g/m2. According to your letter and additional correspondence, this fabric will be imported as piece goods, measuring 150 cm (54 inches) in width and 40 yards in length. The fabric will be used for handicrafts and sewing articles of clothing.
Item #3710A is a bleached, open-work fabric identified as 100% polyester tulle. CBP laboratory analysis indicates that this fabric is of warp knit construction, is composed wholly of polyester and weighs 11.3 g/m2. According to your letter and additional correspondence, this fabric will be imported in rolls measuring 150 cm (54 inches) in width and 250 yards in length, so that it can be double-folded and used as a binding.
In your submission, you describe these items as tulle. Heading 5804, Harmonized Tariff Schedule of the United States (HTSUS), provides for tulles and other net fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. Please note that tulle is a lightweight netting fabric consisting of warp threads with weft threads which twist round each warp thread and run diagonally from selvedge to selvedge, half the weft being inclined in one direction and the other half inclined in the other direction. As you have indicated in your response to our questions, these items are made on a warp knitting machine, which has been confirmed by laboratory analysis of these fabrics. Therefore, these items are considered knit fabrics of Chapter 60, not netting or tulle fabric of Chapter 58.
The applicable subheading for item #6666 will be 6003.30.1000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: open-work fabrics, warp knit. The rate of duty will be 14.1% ad valorem.
The applicable subheading for items #3710 and #3710A will be 6005.31.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: unbleached or bleached, open-work fabrics. The rate of duty will be 10% ad valorem.
Item #0098 is a bleached, open-work fabric identified as 100% polyester tulle. It is cut into a circle. Cutting into a shape other than a square or rectangle makes a textile fabric into a made up article as that term is defined in Legal Note 7(a) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for item #0098 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division