CLA-2-60:OT:RR:NC:N3:352
Ms. Josie Gonzalez
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98024
RE: The tariff classification of five decorative textile trims from Taiwan
Dear Ms. Gonzalez:
In your letter dated March 31, 2011 you requested a tariff classification ruling. Five samples were submitted with your ruling request. Your correspondence indicates that this merchandise will be sold for purchase during the holiday season and used by consumers for wrapping, decorating and crafts.
Style 12P14 consists of a narrow knitted fabric measuring approximately 0.9 cm in width. It is constructed of four rows of chain stitches which are separate from the weft inlay yarns. The weft filling yarns, some gimped with metallic strip, are laid in a serpentine pattern, forming an elaborate pattern and held in place by the chains of warp knit stitches. An additional yarn is held in place by the weft yarns, giving the appearance of having been interwoven through the serpentine windings. Your correspondence indicates that the trim is composed of 63% metalized yarn, 20% nylon and 17% polyester.
Style 12P16 consists of a narrow knitted fabric measuring approximately 1 cm in width. It is constructed of two rows of monofilament chain stitches which are separate from the weft inlay yarns. The weft filling yarns, some gimped with metallic strip, are laid in a serpentine fashion, forming an elaborate pattern and held in place by the chains for warp knit stitches. An additional ribbon is held in place by the weft yarns, giving the appearance of having been interwoven through the serpentine windings. Your correspondence indicates that the trim is composed of 53.6% polyester, 42% metalized yarn and 4.4% olefin.
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.
The applicable subheading for styles 12P14 and 12P16 will be 6003.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: other: other. The duty rate will be 6.6% ad valorem.
Style 12P15 consists of a narrow woven fabric (ribbon) measuring 1.6 centimeters in width that is composed of a 98.4% polyester/1.6% metallic blend. This fabric contains a woven selvedge and has been woven with yarns of different colors that create a plaid like effect.
The applicable subheading for style 12P15 will be 5806.32.1030, HTSUS, which provides for other narrow woven fabrics, … ribbons, of a width not exceeding 12 cm: of polyester: with woven selvedge: other. The rate of duty will be 6 percent ad valorem.
Style 12P15 may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
Style 12P17 is a string of pine trees die-cut from felt-like textile fabric. Each “tree” measures approximately 2 centimeters in length and is composed of 100% acrylic fiber. Style 12P17 is considered “made up” for tariff purposes according to the terms of Note 7(a) to Section XI, HTSUS.
The applicable subheading for style 12P17 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on style 12P13. Your request for a classification ruling should include the following:
Provide the generic name in English of each component in the fabric and indicate its relative weight, treating staple and filament fibers of the same generic fiber as separate materials (e.g. 60% filament polyester/40% staple polyester). Please indicate the machine on which this trim was produced. If knit, is it warp knit or weft knit? Provide a detailed description of how the trim is made, describing each step in the production process. Is the trim produced entirely in one operation? Please provide a sample at least 18 inches in length.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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