CLA-2-58:RR:NC:TA:352 M86059
Ms. Josephine Tsai
Gianno Co., LTD
9550 Flaire Drive, Suite 311
El Monte, CA 91731
RE: The tariff classification of an polyamide/spandex blend embroidered knit trimming fabric from Taiwan or China.
Dear Ms. Tsai:
In your letter dated August 11, 2006 you requested a tariff classification ruling.
The submitted sample, designated as style Lace-YG1, is an embroidered open-work warp knit fabric composed of 89.5% polyamide and 10.5% spandex. It is characterized by a stylized floral motif and features both embroidery stitching and sewn on beads to accent the inwrought knit flower design created by the warp knit ground fabric. The embroidered strip measures approximately 6.35 centimeters in width and will be imported in material lengths. Your correspondence indicates that this product will be used as a trimming in the manufacture of various apparel articles.
The applicable subheading for the embroidered fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 6002.40.80, HTSUS, which provides a rate of duty of 8 percent ad valorem, the rate of duty for the embroidered fabric will be 8 percent 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/.
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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division