CLA-2-58:OT:RR:NC:N3:350
Mathew Samuel
Michaels
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of five assorted textile trims from Taiwan
Dear Mr. Samuel:
In your letter dated February, 24, 2014, you requested a tariff classification ruling.
Item 10360360 is called Polyester Braided Trim with Pom Pom 5mm x 3Yd. Despite its name, it is not braided. It is a knit yarn composed of polyester yarn, nylon yarn, and metalized strips. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. The metalized strips are cut into short lengths and are inserted into the loops of the knit yarn, creating a chenille effect. Additionally, small balls of polyester fibers are caught every inch or so in the knitting loops, creating the so-called pom pom effect.
You state that this yarn should be classified in subheading 5808.10.7000, HTSUS, which provides for braids in the piece. You are correct that a decorative braided yarn might be classified in heading 5808 as a decorative braid. However, since item 10360360 is not of a braided construction, that point is moot. Also, according to Note 2 to Section XI, HTSUS, a yarn that contains any amount of metal is regarded in its entirety as metalized yarn for tariff purposes.
In addition, the Explanatory Notes to heading 5605 state, in relevant part:
This heading covers:
Yarn of any textile material (including monofilament, strip and the like, and paper yarn) covered with metal by any other process.
Item 10360368, Metallic Braided Rick Rack Trim 5mm x 4yd. Your letter indicates the component material in this trim is 100% metallic. It appears to be braided of metalized strip under 5mm in width.
Item 10360369, Polyester Twisted Trim 2mm x yd., is a two-ply twisted polyester cord. Each ply is gimped, that is, wrapped, with a metalized textile strip.
Item 10360371 is called Polyester Braided Trim 3mm x 3yd. Despite its name, it is not braided, but a narrow knitted fabric. This item is composed of two gimped metallic yarns interlaced in an openwork pattern, creating the appearance of rings or chain links; a holographic strip runs lengthwise down the center. This is held in place by a chain of warp knit stitches and a wire on each edge of the fabric. These strips also meet the tariff definition of textile strips.
You state that this yarn should be classified in subheading 5808.10.7000, HTSUS, which provides for braids in the piece. However, since item 10360371 is not of a braided construction, that point is moot.
The applicable subheading for Items 10360360 and 10360369 will be 5605.00.9000, HTSUS, which provides for “Metalized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Other.” The rate of duty will be 13.2% ad valorem.
The applicable subheading for Item 10360368 will be 5808.10.9000, HTSUS, which provides for Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Braids in the piece: Other Other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for Item 10360371 will be 6003.90.1000, HTS, which provides for Knitted or crocheted fabrics of a width not exceeding 30cm,…other, open work, warp knit. The rate of duty will be 14.1 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on Item 10360353, Jute Twisted Trim 4mm x 3yd., a 100% jute, three-ply twisted cord. Your request for a classification ruling should include the decitex. If that information is unavailable, we will need a one-meter length sample of this trimming. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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).
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division