CLA-2-59:OT:RR:NC:N3:350
Mr. Thomas Tran
M.L. Kishigo Manufacturing Company
2901 S. Daimler Street
Santa Ana, CA 92705
RE: The tariff classification of reflective glass (ballotini) sew-on textile strips from China
Dear Mr. Tran:
In your letter dated May 10, 2019, you requested a tariff classification ruling. Four samples were submitted. All of the products provided are approximately two inches in width, and will be used as reflective components in the manufacture of high-visibility garments.
Item A is a sew-on reflective textile tape strip. According to the information provided, as well as visual examination of the sample, reflective glass beads (ballotini) are applied to a 100% polyester woven fabric substrate, completely covering one surface of the fabric.
Item B is a sew-on reflective textile tape strip. According to the information provided, as well as visual examination of the sample, reflective glass beads (ballotini) are applied to a 65% polyester / 35% cotton woven fabric substrate, completely covering one surface of the fabric.
The applicable subheading for Items A and B, sew-on reflective textile tape strip, will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, other, of man-made fibers. The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5907.00.6000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5907.00.6000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Your inquiry does not provide enough information for us to give a classification ruling on Items C and D. These are heat-applied ballotini tape strips on a plastic base, whereas Items A and B are sewn-on tape strips of ballotini-coated fabric. According to the information provided, the silver reflective glass beads are imbedded in a polymer-polyethylene glycol terephthalate layer on a clear plastic carrier strip. This ballotini tape is applied to an item using a heat press (combination of temperature, pressure and timing). The clear plastic strip (carrier) will then be peeled away and discarded, leaving only the reflective strip. Item D is of the same construction as Item C, except that Item D features a ballotini layer with diagonal cut-outs.
Please provide the manufacturing process for the plastic reflective strips Items C and D. Provide a breakdown of the component materials by weight and value, including the complete component material breakout of the adhesive. Please identify if the adhesive potion of the reflective strips is a single polymer adhesive, or a plastic sheet. If a plastic sheet, please identify if the sheet is a single sheet or a laminate of two or more sheets. Does the adhesive serve any additional function for the reflective nature of this article, or is it merely there as a carrier for the ballotini? If possible, please provide samples illustrating the products used as intended. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you (including this letter) and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request.
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