CLA-2-62:OT:RR:NC:N3:348
Ms. Vanessa Bracero
Vanessa Bracero
1411 Broadway
New York, NY 10018
RE: The tariff classification of textile necklace from China
Dear Ms. Bracero:
In your letter dated February 27, 2020, you requested a tariff classification ruling. The sample is being retained by our office.
The submitted sample, Style F3901, is a three-strand faux leather necklace. Each strand is constructed from a braided textile fabric. The textile fabric is composed of 100% polyester woven fabric, coated on the outer surface with polyurethane compact plastic sheeting, which completely obscures the underlying fabric. Each strand measures approximately 15 inches in length and features randomly placed decorative beads.
You suggested classification under 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” We disagree with this classification.
The classification of plastic and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Combinations of textile fabric with compact plastics on one side are considered to be textile products of Section XI rather than plastics. As a result, Note 3 (g) to Chapter 71, HTSUS, excludes textile and textile articles from being classified within Chapter 71, HTSUS.
The applicable subheading for Style F3901 will be 6217.10.9530, HTSUS, which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6217.10.95, HTSUS, unless specifically excluded, are subject to an additional xx percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.95, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at
https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division