CLA-2-58:OT:RR:NC:TA:350
Bryan A. Espinosa
Cousin Corporation of America
12333 Enterprise Blvd.
Largo, FL 33773
RE: The tariff classification of decorative braid from China
Dear Mr. Espinosa:
In your letter dated April 23, 2014, you requested a tariff classification ruling.
The instant sample, identified as style #34780025, consists of a decorative braided cord having the traditional plaited construction. The sample is described in your submission as green/yellow metallic nylon braid, made from 100% nylon, where the yarns are braided by a braiding machine, with metallic colored strips twisted through the yarns before braiding. Since the filaments in this braid appear to measure less than 1 mm in cross-section and the strips measure less than 5 mm in apparent width, the filaments are considered to be man-made fibers while the strips are considered to be man-made textile material for tariff purposes.
The applicable subheading for the decorative braid, item #34780025, will be 5808.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Braids in the piece: Other Other. The rate of duty 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division