CLA-2-56:RR:NC:TA:351 F89534
Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park
Building C-1D
145th Street & Hook Creek Blvd.
Valley Stream, NY 11581
RE: The tariff classification of decorative yarn, braid, and trimmings from Taiwan.
Dear Ms. Kearney:
In your letter dated June 28, 2000, on behalf of your client, Berwick Industries LLC, you requested a classification ruling.
You submitted five samples, along with a brochure showing that the items will be put up on 12-foot spools and sold at retail as gift-wrap accessories.
Style 4500 (Gold Metallic Scalloped Flat) is a trimming consisting of three gimped metallic yarns in a rick rack pattern sewn together with two parallel rows of chain stitching composed of man-made fibers. While you provided a weight breakdown of 30% polyester /35% metallic/35% acrylic, the three gimped yarns are wrapped in metallic yarns and, therefore, are considered to be 100% metallic and thus are in chief weight metallic.
Style 4574 (White Matte/Gold Metallic Links Flat) is a trimming consisting of two gimped yarns of man-made fiber construction and a third metallic yarn which are stitched together with a single clear monofilament yarn. The pattern created is similar to a rick rack construction. You provided the following weight breakdown: 35% rayon/5% metallized polyester/60% acrylic. This does not accurately reflect the fiber content for tariff purposes as one yarn core is wrapped in a metallic yarn and, as above, is considered to be 100% metallic and in chief weight metallic. However, in this case, this does not affect the classification.
Style 7057 (Gold Metallic Crisscross Flat) is a decorative flat braid consisting of three groups of three gimped metallic yarns which are in a plaited construction. Again, your weight breakdown of 30% metallized polyester yarn/70% acrylic does not reflect the fact that these are wrapped (gimped) in metallic yarns and, therefore, are considered to be 100% metallic.
Style 4574 (Gold Matte/Gold Metallic Links Flat) is similar in construction and composition to style 4574 (White Matte/Gold Metallic Links Flat), described above, but varies only in the textile yarn color.
Style 9312 (Red Metallic/Emerald Metallic/Gold Metallic Round) consists of three gimped yarns, each metallic over a man-made fiber core; the three yarns are twisted together. While you provided a weight breakdown of 25% metallic and 75% acrylic, the three gimped yarns are wrapped in metallic yarns and, therefore, are considered to be 100% metallic and in chief weight metallic.
Style 9270 (Hunter Matte/Gold Metallic Round) consists of two gimped yarns, one metallic, the other not metallic. You provided the following weight breakdown: 25% rayon/7% metallized polyester/68% acrylic. As noted above, the strand that is gimped with metallic thread is considered to be “of metallic thread.”
The applicable subheading for Style 4500 (Gold Metallic Scalloped Flat) will be 5808.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for … ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, … of other than cotton or man-made fibers. The duty rate will be 5.5 percent ad valorem.
The applicable subheading for Style 4574 (White Matte/Gold Metallic Links Flat) and 4574 (Gold Matte/Gold Metallic Links Flat) will be 5808.90.0010, HTS, which provides for ornamental trimmings in the piece, without embroidery, other than knitted or crocheted, … of man-made fibers. The duty rate will be 5.5 percent ad valorem.
The applicable subheading for Style 7057 (Gold Metallic Crisscross Flat) will be 5808.10.9000, HTS, which provides for braids in the piece, of other than cotton or man-made fibers. The duty rate is 5.9 percent ad valorem.
The applicable subheading for styles 9312 and 9270 will be 5605.00.9000, HTS, which provides for metalized yarn, whether or not gimped, combined with metal in the form of thread, strip, or powder, or covered with metal: other. The duty rate will be 13.9%.
HTS 5605.00.9000 falls within textile category designation 201. HTS 5808.90.0010 falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division