856679 85 Ruling Active

The tariff classification of burnt out lace collars andfabric from Korea.

Issued October 5, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5810.10.0000, 6217.90.0085

Headings: 5810, 6217

Product description

You have submitted two samples of man-made fiber burnt out lace fabrics in the piece (on rolls), style nos. LF 102 and 103, and one sample of a 100% rayon burnt out lace collar, style no. 0445. Style no. 2750 was not submitted, but we assume that it is a collar similar to style no. 0445. The style no. LF 102 fabric measures 3/4 inch in width and has a scalloped edge. The style no. LF 103 fabric measures 2 inches in width and has a leaf design. All of the items are made of burnt out lace fabric where a chemical was used to burn out or dissolve away the ground fabric which is no longer visible. Burnt out lace is considered embroidery without a visible ground.

CBP rationale

The applicable subheading for the burnt out lace imported in the piece will be 5810.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, embroidery without a visible ground.

Full text

NY 856679 OCT 05 1990 CLA-2-58:S:N:N3H:351 856679 CATEGORY: Classification TARIFF NO.: 5810.10.0000; 6217.90.0085 Ms. Jinny Jung Expeditors International 601 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of burnt out lace collars and fabric from Korea. Dear Ms. Jung: In your letter dated September 21,1990, on behalf of Brasking Inc. you requested a classification ruling. You have submitted two samples of man-made fiber burnt out lace fabrics in the piece (on rolls), style nos. LF 102 and 103, and one sample of a 100% rayon burnt out lace collar, style no. 0445. Style no. 2750 was not submitted, but we assume that it is a collar similar to style no. 0445. The style no. LF 102 fabric measures 3/4 inch in width and has a scalloped edge. The style no. LF 103 fabric measures 2 inches in width and has a leaf design. All of the items are made of burnt out lace fabric where a chemical was used to burn out or dissolve away the ground fabric which is no longer visible. Burnt out lace is considered embroidery without a visible ground. The applicable subheading for the burnt out lace imported in the piece will be 5810.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, embroidery without a visible ground. The duty rate will be 16 percent ad valorem. The burnt out lace collars will be classified under the provision for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212; parts, other, of man-made fibers, in subheading 6217.90.0085, HTS. The rate of duty will be 15.5 percent ad valorem. The fabric in the piece and the collars fall within textile category designations 229 and 659, respectively. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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