CLA-2-60:RR:NC:TA:352 K85341
Ms. Patty Kittel
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018
RE: The tariff classification of five knit and woven narrow width trimming fabrics from Taiwan.
Dear Ms. Kittel:
In your letter dated April 14, 2004 you requested a tariff classification ruling. The samples that you have submitted are being retained for reference purposes.
Five samples of trimming fabric accompanied your request for a ruling. The first, designated as style 10728SD4 “Metallic Knit Ribbon”, is a knit fabric approximately 2½” wide with both edges finished with a capping of pressed foil. This finishing makes this product “made up” for tariff purposes according to Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTS). This item is said to be composed of 100% metalized yarn. The metalized strips that form this ribbon meet the dimensional requirements of man-made fiber (i.e., textile) strips contained in Section XI, Legal Note 1(g) of the HTS.
Styles 10729SD4, 10730SD4 and 10731SD4 are warp knit open-work fabrics measuring approximately 2.5 inches in width. Each of these items is characterized by having two 0.5 inch woven ribbons inserted along each edge during the knitting process. Styles 10730SD4 and 10731SD4 are said to be composed of 90% metalized yarn and 10% nylon monofilaments while style 10729SD4 is said to be composed of 85% metalized yarn and 15% nylon monofilaments. The metalized yarns that form a substantial portion of these products appear to be manufactured by metalizing strips of plastic. The plastic strips meet the dimensional requirements to be considered textile strip. These products will be sold as trimmings for a variety of decorative purposes.
Style 10792SD4 is a decorative trimming characterized by joining two narrow woven ribbons together and then reinforcing the seam by sewing decorative gimped yarns down the center in a S shaped configuration. This product is said to be composed of 100% nylon. The edges of the product have been folded down forming pockets into which metal wires have been inserted. This item measures approximately 2.5 inches in width. Your correspondence indicates that this product will be marketed as a decorative trimming.
The applicable subheading for the trimming designated as style 10728SD4 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the narrow knit fabric trimmings designated as styles 10729SD4, 10730SD4 and 10731SD4 will be 6003.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for knitted or crocheted fabrics of a width not exceeding 30 centimeters, other than those of heading 6001 or 6002, other, open-work fabrics, warp knit. The rate of duty will be 14.1 percent ad valorem.
The applicable subheading for the trimming designated as style 10792SD4 will be 5808.90.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, tassels, pompons and similar articles, other, of cotton, of man-made fibers. The rate of duty will be 3.9 percent ad valorem.
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 Alan Tytelman at 646-733-3945.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division