CLA-2:OT:RR:NC:N3:350
Ms. Nancy deVries
Spinrite LP
320 Livingstone Ave. S Listowel, Ontario N4W 3H3 Canada
RE: The tariff classification of narrow woven fabrics and textile trim from China
Dear Ms. deVries,
In your letter dated December 7, 2022, written on behalf of Coats & Clark, you requested a tariff classification ruling. Five samples were provided to this office and sent for laboratory analysis.
The product described as a “Rick Rack” is a rick rack packaged in lengths of 2.5 yards. The U.S. Customs and Border Protection (“CBP”) laboratory analysis has determined that the rick rack is of twill construction and is composed wholly of polyester fibers. The sample is coated with an acrylamide plastic material on both sides and contains a finished edge created by the continuous horizontal yarn. The width of the sample is less than 30 cm and weighs 609.5 g/m2.
You have suggested that the “Rick Rack” should be classified under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS); however, the suggested classification is no longer valid as of midnight June 30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, to the HTSUS. Revision 14 changed subheading 6307.90.9889 to subheading 6307.90.9891 which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree with your proposed classification. For an article to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there cannot be a more specific heading that also provides for the classification of the article. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” As the article is more specifically provided for in Heading 5808, HTSUS, it will be classified therein.
The product described as a “Quilt Binding” is a woven fabric packaged in lengths of 3 yards. CBP laboratory analysis has determined that the fabric is of plain weave construction and is composed of 75.4 percent polyester and 24.6 percent cotton. The sample is not impregnated, coated, covered, or laminated with any material and contains no selvedges. The width of the sample folded or unfolded is less than 30 cm. The weight of the sample is 111.3 g/m2.
The product described as a “Blanket Binding” is a woven fabric packaged in lengths of 4.75 yards. CBP laboratory analysis has determined that the fabric is of satin weave construction and is composed wholly of polyester. The sample contains a melted/sealed selvedge and is not impregnated, coated, covered, or laminated with any material. The width of the sample is less than 30 cm and weighs 977.2 g/m2.
The product described as a “Single Folded Bias Tape” is a thin strip of woven fabric packaged in lengths of 4 yards. CBP laboratory analysis has determined that the tape is of plain weave construction and is composed of 79.6 percent polyester and 20.4 percent cotton. The sample is not impregnated, coated, covered, or laminated with any material and contains no selvedges. The width of the tape folded or unfolded is less than 30 cm. The weight of the sample is 92.6 g/m2.
The product described as a “Double Folded Bias Tape” is a thin strip of woven fabric packaged in lengths of 4 yards. CBP laboratory analysis has determined that the tape is of plain weave construction and is composed of 75.5 percent polyester and 24.5 percent cotton. The sample is not impregnated, coated, covered, or laminated with any material and contains no selvedges. The width of the tape folded or unfolded is less than 30 cm. The weight of the sample is 100.4 g/m2.
In your submission, you suggest that both the “Single Folded Bias Tape” and “Double Folded Bias Tape” should be classified under 5513.21.00, HTSUS, which provides for “Woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m²: Dyed: Of polyester staple fibers, plain weave.” We disagree.
Note 5(c) to Chapter 58, HTSUS, sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states: (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
The Explanatory Notes (EN), which are the official interpretation of the Harmonized Code at the international level, further describe narrow woven fabrics and the requirements for classification under heading 5806. Part (A)(4) of the EN for heading 5806 states in part:
Bias binding consisting of strips, with folded edges, of a width, when unfolded, not exceeding 30 cm, cut on the cross from warp and weft fabrics. These products are cut from wide fabrics and not provided, therefore, with a selvedge, either real or false.
Since these fabrics consists of strips not exceeding 30 cm when unfolded and without selvedges, these products meet the definition of narrow woven fabrics.
The applicable subheading for the “Rick Rack” 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 cotton; of man-made fibers.” The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the “Quilt Binding,” “Blanket Binding,” “Single Folded Bias Tape,” and “Double Folded Bias Tape,” will be 5806.32.2000, HTSUS, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Other.” The applicable rate of duty will be 6.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5806.32.2000 and 5808.90.0010, 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 5806.32.2000 and 5808.90.0010, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (“AD/CVD”) for narrow fabrics from China (A570-952, C570-953). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
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 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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division