CLA-2-55:OT:RR:NC:N3:352
Michael Yan
NYC Supply Chain Solutions, Inc.
220 Jericho Turnpike, 2nd Floor
Mineola, NY 11501
RE: The tariff classification of two man-made fabrics from China
Dear Mr. Yan:
In your letter dated July 19, 2021, on behalf of your client UAB LLC, you requested a tariff classification ruling. Two fabric styles, IMPLA Woven Twill and IMPLA Knit, were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the IMPLA Woven Twill fabric is of satin weave construction. It is composed of a single ply staple yarn, of which 98.9 percent is polylactic acid and 1.1 percent is polyester/cotton. The fabric is considered unbleached or bleached and weighs 126.7 g/m2.
CBP Laboratory has determined that the IMPLA Knit fabric is of weft knit construction of yarns of different colors. It is constructed of two yarns. One yarn is a single ply monofilament elastomeric yarn, and the other yarn is a single ply staple yarn. The fabric is composed of 51.8 percent polylactic acid, 25.8 percent rayon, 12.6 percent elastomeric and 9.8 percent cotton and weighs 146.2 g/m2.
In your letter you indicate that PLA is polylactic acid, a new-generation eco-friendly material that is produced from renewable corn as well as cassava, sugar cane and sugar beet; however, the lab has confirmed that polylactic acid is a synthetic man-made fiber.
The applicable subheading for the IMPLA Woven Twill fabric will be 5512.91.0060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: Other: Unbleached or bleached: Satin weave or twill weave. The applicable rate of duty will be 14.9% ad valorem.
The applicable subheading for the IMPLA Knit fabric will be 6006.33.0080, HTSUS, which provides for Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Other. The applicable rate of duty will be 10.0% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5512.91.0060 and 6006.33.0080, 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 subheadings 5512.91.0060 and 6006.33.0080, 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