CLA-2-53:OT:RR:NC:N3:352
Ms. Sara Roelofs
Impact Innovations, Inc.
223 SE 1st Avenue
Clara City, MN 56222
RE: The tariff classification of two woven jute fabrics from China
Dear Ms. Roelofs:
In your letter dated June 11th, 2013, you requested a tariff classification ruling.
Two samples were submitted with your ruling request, identified as Items 4116FHO2-B-A and 4116FH02-B-E. You state that these fabrics are 100% linen (i.e. of flax fibers). However, U.S. Customs and Border Protection (CBP) laboratory analysis indicates these fabrics are composed wholly of jute yarns. The two fabrics are of plain weave construction, and weigh 344 g/m2 and 329 g/m2 respectively. Your initial correspondence and subsequent contact indicate that these fabrics are manufactured in widths of 150 cm, and then slit to narrower widths, with the cut edges stitched to prevent unraveling. These products will be imported in an assortment of colors, packaged in rolls 10.5 inches and 18 inches in width, and will be used for seasonal home decoration.
Note 5(a) to Chapter 58, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states:
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The Explanatory Notes (EN), which are the official interpretation of the Harmonized Code at the international level, further describe narrow woven fabrics and the selvages required for classification under heading 5806. Part (A)(2) of the EN for heading 5806 states in part:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unraveling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unraveling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading and classified with ordinary woven fabrics.
All of the fabrics listed in this ruling have selvages on both edges.
In your letter you suggest classification under subheading 6307.90.9889, which provides for other made-up textile articles, other. However, neither fabric is “made up” for tariff purposes as that term is defined in Note 7 to Section XI, HTSUS.
The applicable subheading for Item 4116FHO2-B-A (which is 18 inches (46 cm) wide, i.e. greater than 30 cm in width) will be 5310.10.0020, HTSUS, which provides for woven fabrics of jute or other textile bast fibers of heading 5303: unbleached, not over 130 centimeters in width. The rate of duty will be free.
The applicable subheading for Item 4116FHO2-B-E (which is 10.5 inches (27 cm) wide, i.e. not exceeding 30 cm in width) will be 5806.39.2000, HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): other woven fabrics: of other textile materials: of vegetable fibers, except cotton. The rate of duty will be 4.9% 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division