CBP Ruling N121840 — The tariff classification of a polyester warp knit fringed trimming from China

Tariff classification

Headings: 6003

Product description

The submitted sample is identified as 100% polyester Bird of Paradise Fringe Trimming. You indicate that this trim was made on a crochet machine in one operation, as confirmed by CBP laboratory analysis. The fabric, approximately six centimeters (2½ inches) in width including the fringe, is characterized by six parallel columns of warp knit chain stitches connecting separate multifilament and gimped (wrapped) weft inlay yarns laid down in a serpentine and zigzag fashion, forming an elaborate pattern as well as a fringe. Your correspondence indicates that this trimming will be used to embellish bath towels manufactured in the United States by your company. You suggest classification under subheading 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers.

CBP rationale

The applicable subheading for Bird of Paradise Fringe Trimming will be 6003.30.6000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: other.

Full text

N121840 January 27, 2011 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6003.30.6000 Ms. Suzanne Beston Avanti Linens, Inc. 234 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a polyester warp knit fringed trimming from China Dear Ms. Beston: In your letter dated September 2, 2010, you requested a tariff classification ruling. The submitted sample is identified as 100% polyester Bird of Paradise Fringe Trimming. You indicate that this trim was made on a crochet machine in one operation, as confirmed by CBP laboratory analysis. The fabric, approximately six centimeters (2½ inches) in width including the fringe, is characterized by six parallel columns of warp knit chain stitches connecting separate multifilament and gimped (wrapped) weft inlay yarns laid down in a serpentine and zigzag fashion, forming an elaborate pattern as well as a fringe. Your correspondence indicates that this trimming will be used to embellish bath towels manufactured in the United States by your company. You suggest classification under subheading 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: Of man-made fibers. We disagree. This item is composed of knit fabric, not assembled yarns. In addition, this fabric is not made up according to the terms of Note 7 to Section XI, HTSUS. For these reasons this item is correctly classified as a knitted fabric. The applicable subheading for Bird of Paradise Fringe Trimming will be 6003.30.6000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: of synthetic fibers: other. The rate of duty will be 7.6% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →