CLA-2-58:OT:RR:NC:N3:350
Ms. Teresa Petz
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of four assorted decorative trimmings from China
Dear Ms. Petz:
In your letter dated August 17, 2016, you requested a tariff classification ruling. With your letter you submitted four assorted samples. The samples are being retained for file purposes.
Item 504282 “Greek Key Trimming” is a narrow woven fabric, 2.25 inches (6 cm) in width, with two woven selvages, said to be wholly composed of polyester fiber. It is characterized by a Greek key design worked in yarns of a contrasting color which give the appearance of embroidery but are part of the woven fabric. You indicate that the fabric will be imported in lengths of approximately 12 yards on a spool, to be sold in one-yard increments.
In your letter, you suggest that Item 504282 be classified as an ornamental trimming in the piece under subheading 5808.90.0010, Harmonized Tariff Schedule of the United State (HTSUS). The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation (GRIs). The ENs for heading 5808 state in pertinent part:
(4) Other ornamental trimmings in the piece. The heading also covers a variety of miscellaneous narrow width products in the length suitable for use in the ornamentation of apparel, furnishings, etc. These are usually produced from ribbons or braids or the other products referred to above. They may be made by sewing or otherwise working one such product, or by assembling two or more of them together in an ornamental manner (e.g., ribbons or braids with ornamental borders or galloons or soutache braid; ribbons or braids with tassels or other ornamental effects inserted at intervals along the length, other than by appliqué embroidery work.)
Since Item 504282 is not sewn, assembled or otherwise worked, it would be considered a narrow woven fabric, not an ornamental trimming.
The applicable subheading for Item 504282 “Greek Key Trimming” will be 5806.32.1030, HTSUS, which provides for Narrow woven fabrics, other than goods of heading 5807…other woven fabrics: of man-made fibers: ribbons, other, of a width not exceeding 12 cm: of polyester: other. The rate of duty will be 6 percent ad valorem.
Item 375220 “Tape with Pearl” is a narrow woven fabric, 1.5 inches in width with two woven selvages, said to be composed of polyester fiber and embellished with plastic beads. As per your letter, the beads are attached to the fabric by a machine press. You indicate that the ribbon will be imported in lengths of approximately 12 yards on a spool, and will be sold in one-yard increments.
The applicable subheading for Item 375220 “Tape with Pearl” will be 5808.90.0010, 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: Other: Of man-made fibers. The rate of duty will be 3.9 percent ad valorem.
Item 1248921 “Nail Head Trim” is a narrow knit fabric, one inch in width, said to be composed of cotton fiber, embellished with iron nail heads. As per your letter, the nail heads are affixed to the narrow fabric by a machine press. You indicate that the item will be imported in lengths of approximately 12 yards on a spool and will be sold in one-yard increments.
In your letter, you suggest that Item 1248921 be classified under subheading 6003.20.3000 (HTSUS), as a narrow knitted fabric. However, the narrow knitted fabric has been embellished with iron nail heads, thus making it a made up article, as defined by Note 7 to Section XI, HTSUS.
Item 1091297 “Cream Bead Trim” is a decorative trim constructed of various gimped and knitted weft inlay yarns laid down in a serpentine fashion held together by six rows of warp chain stitches, the whole forming an elaborate open-work pattern. As per your letter, strings of assorted beads, approximately two inches long, are hand-sewn to the bottom edge of the trim. You indicate that the item will be imported in lengths of approximately 12 yards on a spool and will be sold in one-yard increments.
The applicable subheading for for Item 1248921 “Nail Head Trim” and Item 1091297 “Cream Bead Trim” will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). You can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty Investigations” under “Popular Topics”). You can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division