CLA-2-60:OT:RR:NC:N3:352
Heather Fust
Stafford Textiles Limited
1 Eva Road, Suite 101
Toronto, Ontario, Canada M9C 4Z5
RE: The tariff classification of a nylon/spandex knit tubular fabric from China
Dear Ms. Fust:
In your letter dated August 19, 2020, you requested a tariff classification ruling. Two unlabeled samples were provided, which will be retained by this office.
The two fabric samples are of weft knit tubular construction and are composed of 87 percent nylon and 13 percent spandex. The tubular fabrics were submitted in two sizes; the sizes are 3 millimeters and 5 millimeters in diameter when measured in the flattened condition. Your letter states that these fabrics will be imported in rolls of 15000 linear meters and will be used as part of the construction for ear loops for manufacturing surgical masks.
In your letter you suggest classification under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. However, the fabric does not meet the requirements to be classified as a “made up” article.
Note 1 to Chapter 63, HTSUS, states that “Subchapter 1 applies only to made up articles, of any textile fabric.”
Note 7 to Section XI, HTSUS, defines the expression “made up” for the purposes of Section XI.
For the purposes of this section, the expression "made up" means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or
(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
Since the instant fabric does not meet the definition for “made up” as defined in Note 7 to Section XI, HTSUS, it is excluded from classification in subheading 6307.90.9889, HTSUS.
The applicable subheading for the two fabrics will be 6002.40.8080, HTSUS, which provides for Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread, other than those of heading 6001: Containing by weight 5 percent or more of elastomeric yarn but not containing rubber or thread: Other: Other. The duty rate will be 8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6002.40.8080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6002.40.8080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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