CLA-2-58:OT:RR:NC:N3:352
Ms. Rachael Harris
Wilton Industries Inc.
6050 Dana Way
Antioch, TN 37013
RE: The tariff classification of polyester/nylon ornamental appliqué trimming from China
Dear Ms. Harris:
In your letter dated August 3, 2016, you requested a tariff classification ruling. A sample was submitted.
The submitted item, SKU #1860560572, is an ornamental trim, characterized by a floral motif created by appliqué work. The product consists of a narrow (approximately 1 ¼ inch in width) strip of open-work warp knit base fabric, upon which has been appliquéd a series floral petals cut from a woven fabric, which you indicate are sewn to the base fabric in a secondary assembly process through use of a sewing machine. You state the material content is 96% polyester and 4% nylon by weight, and that this product will be sold for crafting and sewing purposes.
The applicable subheading for SKU #1860560572 will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Embroidery in the piece, in strips or in motifs: Other embroidery: Of man-made fibers: Other: Other: Other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58, which provides that the rate of duty is 7.4 percent ad valorem, but in the case of embroidery in the piece, not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 6003.30.10, HTSUS, which provides a rate of duty of 14.1 percent ad valorem, the rate of duty for the embroidered fabric will be 14.1 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 https://hts.usitc.gov/current.
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.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division