CLA-2-58:OT:RR:NC:TA:352
Ms. Pam Reeder
Evans and Wood & Co., Inc.
612 E. Dallas Rd. Suite 200
Grapevine, TX 76051
RE: The tariff classification of five textile trims from Mexico and China
Dear Ms. Reeder:
In your letter dated May 15, 2009, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. Five samples were submitted with your ruling request.
Item 397364 “Holographic Cord” consists of a decorative braided cord that measures 1/8" in diameter. It is composed of a central core of cotton yarns that have been wrapped or gimped with metal. You state that this cord is 67% cotton and 33% metal, by weight respectively. In this regard, please note that a yarn that contains any amount of metal is regarded in its entirety as a “metalized yarn” for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. You have stated that the braid which is the subject of this ruling contains a certain percentage by weight of metalized yarns. We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.
Item 398065 “Holographic Trim Gold” consists of a decorative flat braid that measures 1/4" in width. It is composed of a 50% metallic/50% polyester man-made fiber blend. The aforementioned braids both have application in the apparel and craft industries.
Item 397869 “Metallic Trim Gold/White” consists of four chains of crocheted loops holding a gimped yarn in place, forming a serpentine design. An additional yarn is woven through the serpentine windings. Laboratory analysis indicates that it is of warp knit construction and measures ¼ inch in width. You state that this trim is composed of 52% acetate, 38% polypropylene and 10% metallic yarn. Again, please note that a yarn that contains any amount of metal is regarded in its entirety as a “metalized yarn” for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal. We have not verified the fiber content through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply. Your correspondence indicates that it will be used for apparel and craft trim.
Item 499152 “Gimp Trim” consists of six chains of crocheted loops holding various weft yarns in position, forming an elaborate pattern. Laboratory analysis indicates that it is of warp knit construction and measures ¾” in width. You state that this trim is composed of 100% rayon. Your correspondence indicates that it will be used as home décor trim for cushions, draperies and upholstery.
Item 400929 “Trim Pink/White” consists of eight chains of crocheted loops holding various weft yarns in position, forming an elaborate open-work pattern. Laboratory analysis indicates that it is of warp knit construction and measures 1 ¾” in width. You state that this trim is composed of 64% viscose rayon and 36% polyester. Your correspondence indicates that it will be used for apparel trim.
The applicable subheading for items 397364 and 398065 will be 5808.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for braids in the piece, …, of other than cotton or man-made fibers. The rate of duty will be 4.2% ad valorem.
The applicable subheading for items 397869 and 499152 will be 6003.40.6000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of artificial fibers: other. The rate of duty will be 7.6%.
The applicable subheading for item 400929 will be 6003.40.1000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of artificial fibers: open-work fabrics, warp knit. The rate of duty will be 14.1%.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division