CLA-2-54:OT:RR:NC:N3:352

Ms. Sara Roelofs
Impact Innovations, Inc.
223 SE 1st Avenue
Clara City, MN 56222

RE: The tariff classification of three nylon woven fabrics from China

Dear Ms. Roelofs:

In your letter dated August 5th, 2013, you requested a tariff classification ruling. Three samples were submitted with your ruling request.

The three samples are identified as Spring Mesh, Items 1911-1000SP-D (P9711), 1911-1001SP-D (P9709) and 1911-1003SP-D (P9712). According to your initial correspondence and subsequent contact, together with visual examination of the samples provided, all three fabrics are of plain weave construction and have been printed with glitter in a hexagon pattern. You state that the fabrics have been coated with a plastic material; however, this coating is not visible to the naked eye. Your submission states that these fabrics are composed wholly of nylon filament and weigh 50 g/m2. You indicate that this fabric will be sold at retail in two size ranges, 18 inches wide x 6 feet in length (45.72 centimeters x 1.83 meters) and 18 inches wide x 15 feet in length (45.72 centimeters x 4.57meters), and will be used for seasonal home decoration.

Subheading Note 1(h) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), defines printed woven fabric as follows:

Woven fabric which has been printed in the piece, whether or not made from yarns of different colors. The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The applicable subheading for the three woven fabrics identified as Spring Mesh, Items 1911-1000SP-D (P9711), 1911-1001SP-D (P9709) and 1911-1003SP-D (P9712), will be 5407.44.0030, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides: printed, weighing not more than 170 g/m2. The rate of duty will be 12% 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division