CLA-2-63:RR:NC:N3:351 M82822

Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road
2nd Floor
Valley Stream, NY 11580

RE: The tariff classification of a knitted narrow fabric and knitted tassel fringes from India

Dear Mr. Weinrauch:

In your letter dated April 27, 2006, you requested a tariff classification ruling on behalf of your client, Wm. Wright Co., of Antioch, Tenn. You submitted four samples; you have stated that all are made on crocheting or knitting machines and that there is some hand manufacturing on the tassel fringes.

The first submitted sample, ST #040063, is a knitted narrow fabric that you call a scroll gimp. It is constructed of 58% cotton and 42% acetate. It measures approximately 1/2” (15 mm) wide. It is constructed of a multiple yarn that is bent back and forth in a tight wave pattern with a running stitch at each edge to hold it in place. On the face of this narrow fabric, two contrasting decorative gimped cords run in opposing U-shaped wave patterns, one inside the opposite. These cords are held in place by three lengthwise rows of crochet stitches.

The applicable subheading for the knitted scroll gimp 040063 will be 6003.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 centimeters, other than those of heading 6001 or 6002, of cotton, other. The rate of duty will be 9% ad valorem

The three knitted tassel fringes are identified as ST #021971, ST #021452, and ST #J22204. ST #021971 is a knitted or crocheted narrow fabric that measures approximately 5/8” wide. Every half-inch, yarns run down creating a 1/4" scalloped edging. In between the scallops, a one-inch tassel dangles from a loop of yarn from the narrow fabric. It is constructed of 58% cotton, 36% acetate, and 6% polyester.

ST #021452 is a knitted or crocheted narrow fabric that measures approximately 1½” wide and is constructed of 51% rayon chenille, and 49% rayon and has a 1½” tassels hanging 1¼” apart.

ST #J22204 is a knitted or crocheted narrow fabric that measures approximately 5/8” wide and is constructed of 97% rayon and 3% monofilament. It has a scalloped edging created by dropped stitches extending down 1¼”; a 2” tassel hangs from each scallop.

All three knitted tassel fringes are considered made up for tariff purposes by the assembly of the tassels to the narrow fabric.

The applicable subheading for the knitted tassel fringes 021971, 021452, and J22204 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division