CLA-2-56:OT:RR:NC:N3:351
Lesa Hanrahan
Springs Global US, Inc.
205 North White Street
Fort Mill, SC 29715
RE: The tariff classification of decorative cordage edgings from China
Dear Ms. Hanrahan:
In your letters dated February 20 and March 5, 2009, you requested a tariff classification ruling. We regret that our response was delayed while the samples were analyzed by our laboratory.
The submitted samples are identified in your ruling request as decorative cords (Style Numbers 1445118, 1445119, 1460114, 1460113, 1457975, 1457976, 1457977 and 1457978).
Each sample is an edging made from three-ply twisted cord of gimped construction. The core of each ply of the cord is 100% cotton multi-ply yarn. The core is gimped (wrapped) with 100% man-made fiber yarns (polyester and rayon). We have determined by laboratory analysis that the cord is in chief weight of man-made fibers; the cordage is considered to be of man-made fibers for tariff purposes. Note 2 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), noted.
A narrow strip of fabric, approximately 3/8” wide, is attached along the length of each cord to create the finished edging. This narrow fabric is to be sewn into the seam of a valance so that the cord shows. You state that this narrow fabric is made on a braiding machine, although there is no apparent braided fabric; our laboratory has determined that the fabric is of a warp knit construction.
The decorative cord and the knit fabric form a composite good for tariff purposes. In this case the essential character of the composite good is imparted by the decorative cordage. General Rule of Interpretation 3, HTSUS, noted.
The applicable subheading for the decorative cordage edgings will be 5609.00.3000, HTSUS, which provides for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: of man-made fibers. The rate of duty will be 4.5% ad valorem.
In your original letter you asked whether either heading 5607 or 5808, HTSUS, would apply. Heading 5607 provides for cordage, but these edgings are more than cordage; they are finished articles made from cordage. In addition, they are composite goods, as explained above. Heading 5808 provides for decorative trimmings, but the heading specifically excludes trimmings of knit construction, such as these.
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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 retained as part of our official file on this matter.
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