CLA-2-59:OT:RR:NC:N2:350
Elise Shibles
Sandler, Travis & Rosenberg, PA
414 Jackson Street, Suite 200
San Francisco, CA 94131
RE: The tariff classification of a narrow woven reflective textile trim from Canada
Dear Ms. Shibles:
In your letter dated December 11, 2024, you requested a tariff classification ruling on behalf of your client,
Davey Textile Solutions. A sample has been provided and will be retained for reference purposes.
According to documentation as well as visual examination of the sample provided, Style RT80 220C H7440
is a textile reflective tape composed of two layers. The first layer is a woven flame-retardant fabric composed
of 55 percent modacrylic and 45 percent cotton with a width of approximately 2 inches, or 5 cm. The second
layer is a silver colored, 100 percent polyester plastic film that is coated on one side with glass beads and is
of a width of approximately 1 inch, or 2.5 cm. You state the two layers are joined together by a slow heat
fusing process and then cut to length. The trim will be used in various firefighter, construction worker or
other similar uniform applications for safety purposes. The reflective trim provides reflective visibility for the
safety of the wearer.
The applicable subheading for the narrow woven reflective textile trim, Style RT80 220C H7440, will be
5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Textile
fabrics otherwise impregnated, coated, or covered; painted canvas being theatrical, studio back-cloths or the
like: Other: Of man-made fibers. The rate of duty will be Free.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division