CLA-2-58:OT:RR:NC:N3:352
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of four knitted or lace decorative trimmings from China Correction to Ruling Number N264417.
Dear Ms. Woody:
This replaces Ruling Number N264417, dated December 29, 2015, which involved a clerical error in the Harmonized Tariff Number of Item 231183, Birdcage Veil Netting. A complete corrected ruling follows.
In your letter dated April 6, 2015, you requested a tariff classification ruling. Four samples accompanied your request. The products are intended to be used to decorate or embellish apparel, home products and an array of craft products.
Item 1067529 White Lace Trim is a narrow, white, open-work decorative trim measuring one inch in width, with picots along one edge. Although you state that this product is dyed, manufactured on a jacquardtronic lace machine and is of “warp, single knit construction,” U.S. Customs & Border Protection (CBP) laboratory analysis finds that this item is not a dyed knit, but rather a bleached mechanically made lace, composed of 88% nylon and 12% elastomeric yarns. Your correspondence indicates that this product weighs 90-95 g/m2, and will be packaged onto cardboard spools, in 5-yard lengths.
The applicable subheading for Item 1067529 White Lace Trim will be 5804.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tulles and other net fabrics, not including woven, knitted or crocheted fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006: mechanically made lace: of man-made fibers. The rate of duty will be 12% ad valorem
Item 338996, Cotton Lace Decorative Trim, is a narrow, white, open-work decorative trim measuring one-half inch in width. You state that it is made on a lace machine and dyed. CBP laboratory analysis indicates that this item is a narrow open-work fabric composed wholly of bleached cotton yarns, and is of lace construction. Your correspondence indicates that this product weighs 90-95 g/m2, and will be packaged on spools, in 3-yard lengths.
The applicable subheading for Item 338996, Cotton Lace Decorative Trim, will be 5804.29.1000, HTSUS, which provides for tulles and other net fabrics, not including woven, knitted or crocheted fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006: mechanically made lace: of other textile materials: of cotton. The rate of duty will be 8% ad valorem.
Item 231183, Birdcage Veil Netting, is a white, knit, open-work fabric, nine inches (22.86 cm) in width. Your letter states that the fabric is manufactured on a knitting machine. The netting is twisted, then put into a liquid melamine resin material as a coating, to make the netting soften when wet, then stiffens as it air dries. The coating is not visible to the naked eye. CBP laboratory analysis finds that this a bleached fabric composed wholly of synthetic yarns, and is of warp knit construction. Your correspondence indicates that this product weighs 20 g/m2, and will be packaged on spools, in 3-yard lengths.
The applicable subheading for Item 231183, Birdcage Veil Netting, will be 6003.30.1000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: open-work fabrics, warp knit. The general rate of duty will be 14.1% ad valorem.
Item 255737, Nylon Net lace Trim, is a dark tan, narrow, open-work decorative trim measuring 3/4 inches in width, with one scalloped edge. Although your letter claims that this product is composed of 100% nylon and manufactured on a lace machine, CBP laboratory analysis finds that this item is a narrow fabric mechanically embroidered with cotton yarns on a pre-existing warp knit nylon ground fabric which has been cut to shape. Your correspondence indicates that the fabric trim is packaged on spools, in 15-yard lengths.
The applicable subheading for Item 255737, Nylon Net lace Trim, will be 6307.90.9889, HTSUS, which provides for 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division