The tariff classification of embroidered 100% polyester warp knit fabric of cut pile construction from China

N158696 April 15, 2011 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of embroidered 100% polyester warp knit fabric of cut pile construction from China Dear Mr. Harris: In your letter dated April 4, 2011, on behalf of Global Textile Alliance, you requested a tariff classification ruling. The submitted sample, designated style Hocus Pocus, is a pile fabric which has been embroidered in the piece. You state that the base fabric without the embroidery was previously the subject of New York ruling letter N033459, issued to you on July 31, 2008. According to the information provided, both are warp knit fabrics of cut pile construction composed of 100% polyester and characterized by a lush fibrous surface created by the cut pile yarns. The instant fabric has been embellished with four parallel rows of embroidered designs running the length of the fabric. The product weighs 260 g/m2, and will be imported in 138 centimeter widths. The applicable subheading for style Hocus Pocus will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other: other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58, which states that the rate of duty is 7.4 percent ad valorem, “but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.” Since the base fabric would be classifiable in subheading 6001.92.00, HTSUS, with a rate of duty of 17.2% percent if not embroidered, the rate of duty for style Hocus Pocus will be 17.2% percent 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