CLA-2-54:OT:RR:NC:N3:352
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a decorative mesh fabric woven of polypropylene monofilament and metalized strip, from China
Dear Ms. Kessler:
In your letter dated June 10, 2015, you requested a tariff classification ruling. You submitted two samples with your ruling request.
Woven Ornamental Deco Mesh Ribbon Fabric, Costco Item #915141, is a woven fabric of monofilament yarns and strip, in various holiday colors and patterns, including red, gold, green and red/green striped. According to the samples, your submission, and subsequent correspondence, these fabrics are woven of 91% olefin (polypropylene) monofilament yarns and 9% metalized polyester strip of different colors, and weigh between 48 and 52 g/m2. The monofilament and strip meet the dimensional requirements for textiles contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). You indicate that each roll is 9.1 meters in length and 52 centimeters in width, and that these fabrics will be imported packaged for retail, three rolls in a package, to be used for holiday decorating.
In your submission you suggest classification under subheading 5808.90, HTSUS, as ornamental trimmings in the piece. However, these fabrics are more specifically provided for as woven fabrics, and are not the type of product described in the Explanatory Notes to the HTS, which, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUSA, and are generally indicative of the proper interpretation of such headings and subheadings, and which state in part:
Other ornamental trimmings in the piece: The heading also covers a variety of miscellaneous narrow width products in the length suitable for use in the ornamentation of apparel, furnishings, etc. These are usually produced from ribbons or braids or the other products referred to above. They may be made by sewing or otherwise working one such product, or by assembling two or more of them together in an ornamental manner (e.g., ribbons or braids with ornamental borders or galloons or soutache braid; ribbons or braids with tassels or other ornamental effects inserted at intervals along the length, other than by appliqué embroidery work.
The applicable subheading for Woven Ornamental Deco Mesh Ribbon Fabric, Costco Item #915141, will be 5407.73.2015, HTSUS, which provides woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404; other woven fabrics, containing 85 percent or more by weight of synthetic filaments; of yarns of different colors: other, weighing not more than 170 g/m2. The duty rate will be 8.5% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division