CLA-2-59:OT:RR:NC:N2:350
Sabrina Robazza
Metro Customs Brokers Inc.
1 Lincoln Blvd, Suite 202
Rouses Point, NY 12979
RE: The tariff classification of a coated foil print fabric with sequins from China
Dear Ms. Robazza:
In your letter dated July 26, 2024, you requested a tariff classification ruling on behalf of your client, Nipkow and Kobelt Inc. Samples were submitted with your request and will be retained for reference purposes.
The sample, referred to as “Mystique Fireworks,” was forwarded to the Customs and Border Protection (“CBP”) Laboratory for analysis. The laboratory has determined that the sample is of warp knit construction and composed of 79.5 percent polyester fibers and 20.5 percent elastomeric fibers. The fabric has been embroidered with metalized sequins.
You indicate that Nipkow and Kobelt employ a specific manufacturing process to create the Mystique Fireworks fabric. The process begins with a nylon-spandex base fabric that is dyed to order. After dyeing, the fabrics undergoes a hot stamp coating process where tiny dots of polyester foil are applied. This creates an allover coating effect that allows the fabric to breath while giving the appearance of a solid coating. The final step in the manufacturing process involves adding metallic embroidery work (sequins) over the coated base fabric as an additional embellishment. The fabric is imported on rolls approximately 147 cm to 152 cm in width and will primarily be made into cheerleading uniforms in the United States, the Dominican Republic and El Salvador.
Our observations, which include the laboratory analysis, are consistent with your submission. Additionally, we note that spandex is a type of elastomeric fiber. In Headquarters (“HQ”) Ruling Letter H270911, dated 12/08/2020, HQ analyzed a fabric referred to as “Varsiflex Mystique.” Other than the addition of sequins, as is the case with the Mystique Fireworks fabric, Varsiflex Mystique and Mystique Fireworks are substantially similar materials. It is our opinion that the addition of the sequins does not impact our classification determination.
The applicable subheading for the Mystique Fireworks fabric will be 5903.90.2500, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other.” The rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5903.90.2500, 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 5903.90.2500, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 5903.90.2500, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 CFR 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division