The tariff classification of a fabric trim from China

N131897 November 18, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Suzanne Beston Avanti Linens, Incorporated 234 Moonachie Road Moonachie, New Jersey 07074 RE: The tariff classification of a fabric trim from China Dear Ms. Beston: In your letter dated November 5, 2010, you requested a tariff classification ruling for decorative trim from China. You submitted a sample of a product called Damask Fringe Trim. It consists of a decorative cord and a decorative crocheted fabric assembled together. It will be used to embellish bath towels that are manufactured in the United States by your company, Avanti Linens. The trim is composed of 100% woven polyester yarns. It measures approximately 1-1/2” wide with hanging tassels. You state that the decorative trim is made in three processes. The first process is using a crocheting machine, where the yarns are looped and floated to create the trim. The second process is making the tassels by hand. The third process is the attachment of these tassels to the crocheted trim, also done by hand. It is an assembled article of textile fabric, and is made up according to the terms of Note 7 to Section XI, HTSUS. This trim is not considered a woven ribbon, nor does it have a woven selvedge. The applicable subheading for the assembled Damask Fringe Trim will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification in subheading 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.” However, even though this item is to be used as an ornamental trimming and contains tassels, it is made on a crocheting machine and is thus excluded from this provision. 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 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division