CLA-2-60:OT:RR:NC:N3:352
Michaels Stores, Inc.
Mr. Mathew Samuel
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of a nylon open-work knit fabric trim from China
Dear Mr. Samuel:
In your letter dated October 24, 2013, you requested a tariff classification ruling. The sample is being retained for file purposes.
The submitted sample, Item#10308397, is a narrow warp knit open-work fabric, measuring 1.375 inches in width. It is characterized by a lace-like appearance, with picots along both edges. According to the information provided, this fabric is composed of 100% nylon and weighs 68 g/m2. Subsequent correspondence indicates that this fabric will be imported for retail sale in 3-yard rolls, and will be used for craft projects and embellishing packages.
In your submission you suggest classification as a made-up article of nylon lace, knitted to shape under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). However, this fabric is not considered “made up” for tariff purposes as that term is defined in Note 7 to Section XI, HTSUS.
The applicable subheading for Item #10308397, 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.
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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division