CLA-2-60:OT:RR:NC:N3:352
Mr. Peter Salvato
Metro Customs Brokers
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a 100% polyester printed warp knit open-work fabric from Korea
Dear Mr. Salvato:
In your letter dated April 4, 2018, on behalf of your client, Nipkow & Kobelt, Inc., you requested a tariff classification ruling. The sample, designated as “Star Bright Tutu,” was provided to this office and will be retained for future reference.
The submitted sample, “Star Bright Tutu,” is a knit fabric, similar to a tulle, that is printed with iridescent dots symmetrically placed on the fabric. In your letter, you describe this as a mesh fabric composed wholly of polyester that has been dyed in the piece and adorned with holographic dots known as “transfer sequins.” Additionally, this open-work warp knit fabric weighs 26 g/m2. From subsequent email correspondence, you indicate that the dots or “transfer sequins,” which is a generic term commonly used by Korean factories, are composed of a metalized polyester film. This metalized polyester film is produced in running yardage and can be made in various widths, colors and designs; and, in its original state, can be used for multiple purposes. For “transfer sequins,” the metalized polyester film is coated on the backside with hot melt adhesive, which is applied in a liquid state and then dried and cured. The adhesive is prepared so it can be heat activated at a later time and once cooled, the adhesive will permanently bind to the surface of the fabric. The “transfer sequins” are applied to the fabric by a punch method using die-castings to create various patterns. The die casting punches out the dots from the film with the fabric beneath while heat is simultaneously applied to the surface of the fabric; and only the areas that were punched will bind to the fabric. The balance of the film matrix is separated from the fabric. The pattern used on the “Star Bright Tutu” is described as random dot; but, in actuality, the dots are placed deliberately in a repeating pattern on the fabric. You state that fabric will be imported in 56 to 58-inch widths and will be used to make wearing apparel.
Chapter 59, Note 2(a)(4) Harmonized Tariff Schedule of the United States, (HTSUS), states that:
(2) Heading 5903 applies to: (a) Textile fabrics impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
The “Star Bright Tutu” meets the criteria set forth above in Chapter 59, Note 2(a)(4), HTSUS, which precludes it from being classified as a product of Chapter 59, HTSUS. This office is able to clearly discern a repeating design or pattern as a result of the application of the plastic dots, also called “transfer sequins.”
The applicable subheading for “Star Bright Tutu” will be 6005.39.0010, (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, printed: Open-work fabrics. 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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division