CLA-2-58:RR:NC:TA:352
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of three 100% polyester embroidered weft knit ribbons of cut pile construction from Taiwan.
Dear Mr. Sekin Jr.:
In your letter dated January 15, 2007, on behalf of your client Raz Imports, Inc., you requested a tariff classification ruling. The samples submitted were consumed in analysis and cannot be returned as requested.
Three samples of embroidered ribbon, designated as styles R2702583, R2702619 and R2702606, accompanied your request for a ruling. These products are identical in fiber content and construction and vary only in the color of the yarns from which they are manufacture. Each sample is an embroidered narrow knit fabric of cut pile construction composed of 100% polyester. Measuring approximately 6.35 centimeters in width, these products are weft knit ribbons that have been embroidered by gathering the fabric and sewing it in place forming a pin tucks at various places on the ribbon’s surface. Along each edge a metal wire has been inserted so that the embroidered ribbon will hold its shape when bent or folded.
The applicable subheading for the three embroidered fabrics 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 6001.92.00, HTSUS, which provides for a rate of duty of 17.2 percent ad valorem, the rate of duty for the embroidered fabrics will be 17.2 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