CLA-2-60:OT:RR:NC:N3:352
Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of a stitch-bonded polyester nonwoven fabric from Germany.
Dear Mr. Pellegrini:
In your letter dated April 27, 2017, you requested a tariff classification ruling on behalf of your client Tesa Tape, Inc. Two sample swatches were provided to this office.
Tesa Tape Product No. 20261 is a polyester nonwoven fabric dyed a single uniform color, stitch-bonded with parallel rows of textile chain stitches running the length of the fabric. The stitch-bonding for the instant fabric was done using yarns that are separate and distinct from those of the nonwoven web. According to the information provided, Product No. 20261 weighs 72 g/m2 and will be imported in widths of 150 centimeters and lengths of 5700 to 5850 meters.
The General Rules of Interpretation (GRIs) govern classification of goods under the Harmonized Tariff Schedule of the United States (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 GRIs
As per the General Explanatory Notes (ENs) to Chapter 60, this chapter covers fabrics which are manufactured “by the production of a series of interlinking loops.” Note (A) (II) states “The warp knits further include: (1) Stitch-bonded goods, provided they have chain stitches formed by textile yarn. The stitch-bonding process uses a machine similar to a warp knitting machine which operates with pointed, open-hooked needles (sliding needles) and heald wire. These needles make it possible to form stitches with textile yarns which produce fabrics from a web of textile fibers or one or more layers of textile yarns, or from a ground of, for example, a woven fabric or a sheet of plastics.”
The applicable subheading for Tesa Tape Product No. 20261 will be 6005.37.0020, HTSUS, which provides for Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: Of synthetic fibers: Other, dyed: Other: Stitch-bonded goods. The rate of duty will be 10% 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 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division