CLA-2-58:OT:RR:NC:N3:352
Thomas Ventura, LCB
Rodolfo Corral, Inc.
9100 S. Sepulveda Blvd
Suite 124
Los Angeles, CA 90045
RE: The tariff classification of five embroidered and knitted apparel trims and appliques from China
Dear Mr. Ventura:
In your letter dated March 25, 2014, on behalf of Lemor Trims, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request. The descriptions below are based on visual examination of the samples and on the information provided. As discussed, the samples are being retained for training purposes.
Style LAC1210231-1 is an embroidered fabric, approximately 4” in width, said to be composed of 100% cotton embroidery on a sheer 100% nylon warp knit open-work backing fabric. The sample is referred to as lace embroidery; however the fabric is not of lace or raschel construction, and will not be so classified. The embroidery work runs along the two edges of the sheer ground fabric, leaving the ground fabric in the center portion visible. You state that this fabric is imported in the piece (in uncut lengths). After importation, it is cut and applied to women’s garments for decorative purposes.
Subheading Note 2(B)(c) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), states that “In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.”
The applicable subheading for Style LAC1210231-1 will be 5810.92.9080, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other: other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58, which states that the rate of duty is 7.4 percent ad valorem, “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 6003.30.10, HTSUS, with a rate of duty of 14.1% percent if not embroidered, the rate of duty for Style LAC1210231-1 will be 14.1% percent ad valorem.
Style LE130808-2 is a stretchy narrow knitted fabric 5/8” in width, said to be composed of 90% nylon and 10 % spandex. This fabric features an open-work center portion running the length of the fabric. It will be imported in the piece (in uncut lengths). After importation, it is cut to specific sizes and used to decorate the waist line of women’s dresses.
The applicable subheading for Style LE130808-2 will be 6002.40.8080, HTSUS, which provides for Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: containing by weight 5 percent or more of elastomeric yarn but not containing rubber thread: other, other. The rate of duty will be 8% ad valorem.
Style APQ131219-1 is a large decorative embroidered motif, approximately 16” by 10”, said to be composed of 100% cotton. You state that it is made by embroidering with yarns on a paper backing which is then chemically dissolved after manufacture. It is used as a decorative applique on women’s dresses and blouses.
The applicable subheading for Style APQ131219-1 will be 5810.10.1000, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: other embroidery: embroidery without visible ground. The rate of duty will be 14.1 % ad valorem.
Style APQ 131116-12 is a patch, approximately 3” by 3”, embroidered with stripes and a star on a felt backing and said to be composed of 100% polyester. It is applied to garments for decorative purposes.
The applicable subheading for Style APQ 131116-12 will be 5810.92.1000, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. The duty rate for this provision is governed by Additional U.S. Note 2 to Chapter 58, which states that the applicable rate of duty will be 4.2 % ad valorem.
Style CTL121127-3 is a lace-like fabric, approximately 3” in width, said to be composed of 100% cotton. The sample is referred to as lace; however the fabric is not of lace or raschel construction, and will not be so classified. It is made by embroidering with yarns on a paper backing which is then chemically dissolved after manufacture. It is imported in the piece (in uncut lengths). After importation, the embroidery is cut and applied to women’s garments for decorative purposes.
The applicable subheading for Style CTL121127-3 will be 5810.10.1000, HTSUS, which provides for Embroidery in the piece, in strips or in motifs: other embroidery: embroidery without visible ground. The rate of duty will be 14.1 % 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 Maribeth.Dunajski @cbp.dhs.gov.
Sincerely,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division