CLA-2-60:OT:RR:NC:N2:352
Joanne Pack
First Class Cargo Systems, Ltd.
877 Park Drive Wantagh, NY 11793
RE: The tariff classification of two knit fabrics from China
Dear Ms. Pack:
In your letter dated August 16, 2024, you requested a tariff classification ruling on behalf of your client, UFabrik, Ltd. Two sample swatches were provided to this office and will be retained for reference purposes.
UFabrik Ultra Stretch Textile 3200 FR PLM (UFUS/DYE) is knit fabric that has been dyed white. According to the information provided, the fabric is composed of 85 percent polyester and 15 percent spandex and weighs approximately 260 g/m. Upon visual examination, we have determined the fabric to be of weft knit construction. Your correspondence indicates that the fabric will be imported on rolls in various widths of 160, 260 and 320 centimeters and 109 yards in length. The fabric will be used for table and chair coverings, pop/hop ups, snake display systems, soft signage and sculptural graphics.
UFabrik Soft Display Textile 3200 FR PLM (UFD/DYE) is a knit fabric that has been dyed white. According to the information provided, the fabric is composed of 100 percent polyester and weighs approximately 200 g/m.Upon visual examination, we have determined the fabric to be of warp knit construction. Your correspondence indicates that the fabric will be imported on rolls in various widths of 260 and 320 centimeters and 109 yards in length. The fabric will be used for tension frames, back drops, tablecloths, soft signage and pop-up frames.
The applicable subheading for Ufabrik Ultra Stretch Textile 3200 FR PLM (UFUS/DYE) will be 6004.10.0085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Knitted or crocheted fabrics of a width 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 thread: Other. The rate of duty will be 12.3 percent ad valorem.
The applicable subheading for UFabrik Soft Display Textile 3200 FR PLM (UFD/DYE) will be 6005.36.0080, 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, unbleached or bleached: Other: Other. The rate of duty will be 10 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6004.10.0085 and 6005.36.0080, 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 6004.10.0085 and 6005.36.0080, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division