CLA-2-58:OT:RR:NC:N3:352
Michaels Stores, Inc.
Mr. Mathew Samuel
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of a narrow woven selvage-wired jute fabric with a sewn nylon/cotton textile appliqué, from China
Dear Mr. Samuel:
In your letter dated January 9, 2014, you requested a tariff classification ruling. You submitted one sample, which will be returned as per your request, less those portions destroyed in testing or retained for file purposes.
The submitted sample, Item #10308400, is a plain weave fabric, 3.5 inches in width, with a sewn-on warp knit lace-like fabric appliqué, approximately 1.5 inches in width, running the length of the fabric. According to the information provided, the overall composition of this fabric is 70% jute, 20% cotton and 10% nylon. However, based on visual examination, it appears that the base fabric is composed wholly or mainly of jute (disregarding the selvages). You state that this fabric weighs 300 g/m2. Subsequent correspondence indicates that this fabric will be imported for retail sale in 3-yard rolls, and will be used for craft projects and embellishing packages.
In your submission you suggest classification as a narrow woven fabric under subheading 5806.39.2000, Harmonized Tariff Schedule of the United States (HTSUS). However, according to the Explanatory Notes to the Harmonized System, which have been ruled to be the official interpretation of the Harmonized Code at the international level, sewn appliqué work is excluded from heading 5808. Also, Note 6 to Chapter 58 defines embroidery of heading 5810 to include “sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials.”
Subheading Note 2(B)(b) to Section X1 provides that “in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account.” Therefore, this item will be classified based on the ground fabric.
The applicable subheading for the appliquéd fabric designated Item #10308400, will be 5810.99.9000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery, of other textile materials, other. The duty rate for this provision is governed by Additional U.S. Note 5 to Chapter 58, which states that the rate of duty is 4.2%, “but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.” Since the base fabric would be classifiable in subheading 5806.39.20, HTSUS, with a rate of duty of 4.9% percent if not embroidered, the rate of duty for Item #10308400 will be 4.9% percent 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 provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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.
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