CLA-2-59:OT:RR:NC:N3:350
Mr. Jay Park
Excel International of NY Corporation
700 Rockaway Turnpike, Suite 305
Lawrence, New York 11559
RE: The tariff classification of reflective tape from China
Dear Mr. Park:
In your letter dated November 17, 2022, you requested a tariff classification ruling on behalf of your client, I Mar LLC. Samples were submitted and will be retained for reference purposes.
According to the information provided, as well as visual examination of the sample, item number CSR-1303-2 is a woven fabric composed of 100 percent polyester that is coated with glass beads. Subsequent correspondence indicates that the backing portion of the fabric contains a single polymer adhesive. The item is approximately two centimeters in width and will be sewn onto primarily safety vests to serve as a reflective component.
The applicable subheading for item CSR-1303-2 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5907.00.6000, HTSUS, unless specifically excluded, are subject to an 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 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.
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.
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 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division