CLA-2-63:OT:RR:NC:N3:351

Ms. Josie Gonzalez
Costco Wholesale Corporation
999 Lake Drive
Issaquah WA 98024

RE: The tariff classification of textile decorations and decorative textile cords from Taiwan

Dear Ms. Gonzalez:

In your letter dated March 31, 2011, you requested a tariff classification. You submitted five samples. They will be retained in our official case file.

Style 12P08 is a two-ply twisted cord with a stated fiber content of 66.5% acrylic and 33.5% nylon. Each ply, one red and one white, has a core of untwisted staple fiber yarns gimped (wrapped) with a single multifilament yarn. The diameter of the cord is approximately 1/8โ€.

Style 12P12 is a cord formed by twisting together two cords of the same construction as 12P08, creating a four-ply cord. The stated fiber content is 57.9% acrylic and 42.1% nylon. A strand of small plastic beads is twisted in for a decorative effect. The cord is 1/8โ€ in diameter.

The applicable tariff provision for the twisted cords 12P08 and 12P12 will be 5607.50.3500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for twine, cordage, rope and cable; of other synthetic fibers; not braided or plaited; other. The rate of duty will be 19.9ยข per kilogram plus 10.8% ad valorem.

Style 12P07 is a row of snowflakes (or asterisks) die-cut from white nonwoven textile fiber fabric. Each snowflake is 1โ€ high. The applicable subheading for the snowflakes die-cut from nonwoven textile fabric will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on styles 12P06 and 12P12. Your request for a classification ruling should include the following information:

Are these two materials of pile construction or have they been flocked? If flocked, please identify the flocking material.

What type of machine have they been produced on?

If you decide to resubmit your request with your replies to the above, please include copies of your original submission (the portions that relate to these two styles) and this letter, and new samples of the two fabrics, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 the 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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division