CLA-2-58:OT:RR:NC:N3:350
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a ribbon woven of metalized strip and synthetic monofilament yarns, from China
Dear Ms. McGuffin:
In your letter dated March 20, 2017, you requested a tariff classification ruling. Samples were provided.
Dollar General SKU# 19387301 is a narrow woven fabric characterized by a sparkling effect, said to be composed of 50% polyester and 50% polyethylene terephthalate (PET). U.S. Customs and Border Protection (CBP) laboratory analysis indicates that the fabric is of plain weave construction, and consists of a one-ply nylon filament warp yarn, which accounts for 25% of the weight of the fabric, and a three-ply metalized weft yarn, which accounts for 75% of the weight of the fabric. The weft yarn is composed of two polyester filament yarns twisted to one metalized strip, which has an apparent width of less than 5 mm. The strip meets the dimensional requirements for textile strip contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). However, according to Note 1 to Chapter 54, strip is not considered to be a man-made fiber.
Your submission and visual examination of the fabric indicate that the ribbon has been cut from a wider piece of fabric. The selvedges of the sample are not woven, but bear a sonic welded metalized band along each side, in which a metal wire has been encased. Your correspondence states that the fabric will be imported on a spool, in sizes of approximately 2 inches in width and 12 inches long, and will be used for decoration.
Section XI, Note 2(B)(a) states that for the purposes of Note 2(B) regarding mixtures of textile materials:
Gimped horsehair yarn (heading 5110) and metalized yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components: for the classification of woven fabrics, metal thread is to be regarded as a textile material;
Note 5(a) to Chapter 58, HTSUS, sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states:
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The Explanatory Notes (EN), which are the official interpretation of the Harmonized Code at the international level, further describe narrow woven fabrics and the selvedges required for classification under heading 5806. Part (A)(2) of the EN for heading 5806 states in part:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading and classified with ordinary woven fabrics.
This ribbon has false selvedges on both sides as described in the Explanatory Notes above, and so meets the definition of a narrow woven fabric. Also, as per Section XI, Note 2(B)(a) above, the weight of the yarns twisted with the metalized strip would be added to the weight of the strip for purposes of determining the fiber content.
The applicable subheading for SKU# 19387301 will be 5806.39.3020, HTSUS, which provides for Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of other textile materials: Other: Other: Of metalized yarn. The applicable rate of duty will be Free.
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