CLA-2-60:RR:NC:TA:351 B89487
Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of Square "Tulle" (Swiss Dot) Liner, from Taiwan.
Dear Mr. Henderson:
In your letter dated September 4, 1997, you requested a classification ruling.
Your sample is being returned per your request.
You present an open mesh 28" x 28" square, not hemmed, textile fabric (a simulated Swiss dot fabric), of nylon monofilament yarns, decorated with white dots of varying sizes up to a quarter of an inch in diameter. The dots are of glued on textile flock. The liner will be used to line containers and gift baskets before domestically produced Bath and Body Works products will be added and then put up for retail sale.
You suggest classification under subheading 5804.10.1000, which provides for Tulles and other net fabrics. A true TULLE is a net fabric that, in essence, consists of warp threads with weft threads which twist round each warp thread and run diagonal from selvedge to selvedge, half the weft being inclined in one direction and the other half inclined in the other direction.
The material you presented is actually of an open work warp knit construction, not of a net construction. Further, since these "dots' form a design, the material is not considered coated for tariff purposes.
The applicable subheading for the product will be 6002.43.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, warp knit, ..., of man-made fibers, open-work fabrics. The duty rate will be 12.8 percent ad valorem.
This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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 George Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division