CLA-2-63:OT:RR:NC:TA:351
Mr. Peter W. Reynolds
Impact Innovations Incorporated
41-45 39th Street
Sunnyside, NY 11104
RE: The tariff classification of hemmed garlands from China
Dear Mr. Reynolds:
In your letter dated February 19, 2013, you requested a tariff classification ruling.
You submitted two samples of decorative garlands made of nylon mesh fabric on rolls. The fabrics come in two sizes: item 1811GB-F is 10-1/2” wide and item 1811GB-C is 18” wide, and both are 60” long. Each sample is hemmed on all four sides. Along the long hems the fabrics are embellished with silver sparkles which have been sprinkled and glued to the fabric to resemble snowflakes.
You state in a follow-up email, “The fabrics have been cut from wider rolls and then overstitched along the edges.” You suggest in your letter that the proper classification for this merchandise is 5407.10.0090, Harmonized Tariff Schedule of the United States,(HTSUS), which provides for “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters, other.” While the fabric itself may well be classified in Chapter 54 (although not necessarily in that subheading), for tariff purposes these items are considered “made up” according to the terms of Note 7(c) to Section XI, HTSUS, which states that the expression made up means, in pertinent part, “hemmed or with rolled edges,” and are thus not classified as fabric. Note 8(a) to Section XI, HTSUS, noted.
The applicable subheading for the nylon mesh garlands, item 1811GB-F and item 1811GB-C, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You say these items will be used as “decorative accessory for Christmas trees and similar items.” However, neither the fabric nor the snowflake design makes them intrinsically for use during the Christmas season. In the hands of a creative person, the fabric can be used for any decorative purpose. Therefore, they are not classifiable as Festive articles of heading 9505, HTSUS.
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 samples will be returned.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division