CLA-2-63:OT:RR:NC:N3:351
Ms. Regina Woody
Hobby Lobby
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of textile items from Taiwan and China
Dear Ms. Woody:
In your letter dated July 17, 2015, you requested a tariff classification ruling. The samples are being retained by our office.
You submitted five decorative fabric items. The product will be imported to be used in decorating and adornment.
Item 1019348 is described as a cuff accessory. According to your letter and sample, this decorative item is composed of 70% polyurethane, 20% clear glass rhinestones and 10% copper. It is a 2 ½ inch polyurethane circle with a smaller heart-shaped piece of polyurethane glued onto the circle. Rhinestones are glued and sewn around the heart-shaped piece. All of the polyurethane pieces are embossed to resemble leather. The cuff accessory is backed with a circular piece of felt. The cuff accessory will be manufactured in China.
You suggest that the proper classification of this item is in subheading 6217.10.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: other: other, other. This product is classified elsewhere because it is not limited to use as a clothing accessory but is a generic article. It can be used to adorn any item.
The applicable subheading for Item 1019348, cuff accessory, will be 3926.40.0090, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: other. The rate of duty will be 5.3 percent ad valorem.
Item 1027051 is described as two woven iron-on elbow patches. According to your letter and sample, the patches are composed of 40% polyester, 30% rayon and 30% polyester adhesive. They are oval shaped and have a visible stitching around the edges. The elbow patches will be manufactured in Taiwan.
You suggest that the proper classification of this item is in subheading 6217.10.9530, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: other: other, other. This product was assembled by sewing and gluing; therefore, meeting the definition of a “made up” article as noted in Section XI, Note 7(f).
The applicable subheading for item 1027051, elbow patches, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Item 686311is described as a glitter monogram. According to your letter and sample, the item is the initial “A” cut to shape from a material that was made by applying polyurethane glitter to a woven fabric that is backed with a polyester adhesive. The glitter monogram will be manufactured in Taiwan.
You suggest that the proper classification of this item is in subheading 5807.90.2090, HTSUS, which provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered: woven: other than woven. However, this monogram is made from woven fabric.
The applicable subheading for item 686311, glitter monogram, will be 5807.10.2020, HTSUS, which provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape and size, … other than labels, … of man-made fibers. The rate of duty will be 3.3 percent ad valorem.
Item 981571is described as pocket glitter. According to your letter and sample, the item is composed of 60% woven polyester, 10% rayon and 30% polyester adhesive. The item is shaped like a pocket with edges that have been folded over and reinforced with a visible straight stitch around the border. The pocket glitter is manufactured in Taiwan.
You suggest that the proper classification of this item is in subheading 6217.10.9530, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: other: other, other. Because of the folded and stitched hem, the glitter pocket is a “made up” article as noted in Section XI, Note 7(f) and will be classified as such.
The applicable subheading for item 981571, pocket glitter, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Item 1023340 is described as stitched applique. According to your letter and sample, the item is composed of 63% polyester, 25% felt, 8% plastic and 4% adhesive. The item is an embroidered applique that resemble petals/leaves from a flower. Small rhinestones are glued on the front of the petal/leaf shaped loops and the item is backed with a felt. The stiched applique is manufactured in China.
You suggest that the proper classification of this item is in subheading 6117.80.9540, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The stitched applique is assembled by gluing, it is considered a “made up” article as noted in Section XI, Note 7(f) and will be classified as such.
The applicable subheading for item 1023340, stitched applique, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The samples will be retained for our files.
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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division