CLA-2-60:OT:RR:NC:N2:352
Timothy Dolan
TDI Worldwide LLC
138 South Main Street
High Point, NC 27260
RE: The tariff classification of a polyester double knit fabric from China
Dear Mr. Dolan:
In your letter dated August 22, 2024, you requested a tariff classification ruling. A sample swatch was
provided to this office and was sent for laboratory analysis. The sample will be retained for reference
purposes.
The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that fabric style
“HALO” is a weft knit fabric of double knit construction. It composed wholly of polyester yarns of different
colors and weighs 844.4 g/m2. The double knit fabric is composed of two knitted layers connected together
by tuck stitches. Additionally, a laid-in yarn has been inserted in between the two layers that is held in place
by the tuck stitches during the knitting process. One chenille yarn is showing on the face of the fabric. This
fabric is not of pile construction. You indicate that this fabric will be imported in rolls in both 57-inch and
90-inch widths.
In your letter, you suggest classification under 5801.36.0010, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for Woven pile fabrics and chenille fabrics, other than fabrics of heading
5802 or 5806: Of man-made fibers: Chenille fabrics: With chenille yarns on one side only. However, the
CBP Laboratory has confirmed that the fabric is a weft knit of double knit construction and is not of pile
construction.
The applicable subheading for fabric style “HALO” will be 6006.33.0040, HTSUS, which provides for Other
knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Of double knit or interlock
construction: Of polyester. The general rate of duty will be 10 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6006.33.0040, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 6006.33.0040, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6006.33.0040, 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 6006.33.0040, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 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, please contact
National Import Specialist Nicole Rosso at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division