CLA-2-60:OT:RR:NC:TA:352
Ms. Suzanne Beston
Avanti Linens, Inc.
234 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of a polyester warp knit trim from China
Dear Ms. Beston:
In your letter dated November 10, 2010, you requested a tariff classification ruling.
The submitted sample is identified as Damask Gimp Trim. You indicate that this trim is composed of 100% polyester and was made on a crochet machine, in one operation. The fabric, approximately 3/8” in width, is characterized by three rows of warp chain stitches, with separate monofilament, multifilament and gimped (wrapped) weft inlay yarns laid down in a serpentine fashion forming an elaborate pattern, connecting the chaining wales to each other and at the same time holding in place several multifilament yarns running lengthwise through the fabric. Your correspondence indicates that this will be used as embellishment for bath towels.
You suggest classification under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles. However, this item does not fall within the terms of “made up” found in Note 7 to Section XI, HTSUS. It is more specifically provided for as a knitted fabric.
The applicable subheading for Damask Gimp Trim will be 6003.30.6000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm., other than those of heading 6001 or 6002: of synthetic fibers: other. The rate of duty will be 7.6% 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division