CLA-2-60:OT:RR:NC:N3:352
Mr. Reynaldo Benavides
GDL Brokerage Inc.
14218 Atlanta Dr.
Laredo, TX 78045
RE: The tariff classification of seven open-work warp knit polyester fabrics from Mexico
Dear Mr. Benavides:
In your letter dated June 18, 2013, you requested a tariff classification ruling. With your request letter you submitted seven representative samples. Initial and subsequent correspondence indicates that these fabrics will be imported in widths ranging 47.2 inches – 59 inches (120 -150 centimeters) and will be used for craft products and apparel.
Styles 2241SXX and 2242SXX (described as “Raschel allover lace”) are lightweight open-work fabrics, characterized by metallized yarns forming an inwrought design. Customs and Border Protection (CBP) laboratory analysis indicates that Styles 2241SXX and 2242SXX are of warp knit open-work construction, are composed of 39.0% / 37.8% metalized strip and 61.0% / 62.2% polyester filament yarns of different colors, weighing 26.2 g/m2 / 43.4 g/m2 respectively.
Style 2247SXX (described as “Raschel allover lace”) is a lightweight open-work fabric, with the metallized and polyester yarns creating an inwrought design reminiscent of a spotted leopard. CBP laboratory analysis indicates that this item is of warp knit open-work construction, is composed of 13.8% metalized strip and 86. 2% polyester filament yarns of different colors, and weighs 38.4g/m2.
The strip meets the dimensional requirements of textile strip contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). Also, according to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not considered to be a man-made fiber.
Style TEH1XXX (described as “warp knit flock and metallic hearts stamped on shiny tulle”) is characterized by an array of stylized love hearts printed onto the knit fabric using flock fibers and glitter. CBP laboratory analysis indicates that this fabric, weighing 17.0 g/m2, is of warp knit open-work construction and is composed wholly of polyester, with the pattern-creating fibers being wholly of nylon flocking and plastic glitter material.
Style TEO1XXX (described as “warp knit metallic curves stamped on shiny tulle”) is characterized by a design curving lines printed onto the fabric surface with glitter. According to CBP laboratory analysis, this fabric of bleached open-work warp knit construction, is printed with a glitter plastic material, is composed wholly of polyester and weighs 15.4 g/m2.
Style TP5BGCX (described as “warp knit shiny tulle confetti drop”) is characterized by a whimsical design of assorted brightly colored dots formed of a plastic material printed on the surface. According to CBP laboratory analysis, this fabric is of open-work warp knit construction, is composed wholly of polyester monofilament yarns and weighs 19.1 g/m2.
Style TEM1XXX (described as “warp knit printed camouflage on shiny tulle with flame retardant”) is an open-work fabric characterized by mottled brown and green colors printed in a camouflage pattern. According to CBP laboratory analysis, this is a printed fabric of warp knit construction, composed wholly of polyester filament yarns and weighing 12.9 g/m2.
In your submission, you describe these fabrics as tulle or lace. Heading 5804, Harmonized Tariff Schedule of the United States (HTSUS), provides for tulles and other net fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. Section I of Heading 58.04 of the Explanatory Notes (EN) (which have been ruled to be the official interpretation of the Harmonized Code at the international level) describes tulle as a “lightweight netting fabric consisting of warp threads with weft threads which twist round each warp thread and run diagonally from selvedge to selvedge, half the weft being inclined in one direction and the other half inclined in the other direction.” Section II of Heading 58.04 describes lace as an ornamental or decorative openwork fabric in which design elements are “formed by the intertwisting of threads.” In response to our questions, you indicated that this fabric is made on a tricot machine; tricot is a type of warp knitting. The warp knit construction of these fabrics has been confirmed by the CBP laboratory analysis. Therefore, this fabric is a knit fabric of Chapter 60 and thus excluded from classification as a lace, netting or tulle fabric of Chapter 58.
The applicable subheading for Styles 2241SXX, 2242SXX and 2247SXX will be 6005.33.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: of yarns of different colors, open-work fabrics. The rate of duty will be 10% ad valorem.
The applicable subheading for Styles TEH1XXX, TEO1XXX, TP5BGCX and TEM1XXX will be 6005.34.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: printed, open-work fabrics. The rate of duty will be 10% 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division