The tariff classification of polyester embroidered lace fabric from China

N208095 September 11, 2012 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Ms. Sophia Li Metropolis Custom Brokers, Inc. 156-15 146th Avenue, Suite 110 Jamaica, NY 11434 RE: The tariff classification of polyester embroidered lace fabric from China Dear Ms. Li: In your letter dated March 5, 2012, on behalf of Lucerne Textiles Inc., you requested a tariff classification ruling. The submitted sample is identified as fabric style Gossamer Lace. CBP laboratory analysis indicates that it is an open work fabric composed wholly of man-made synthetic yarns and plastic sequins. The construction of the ground fabric has the characteristics of a mechanically made lace, with the sequins sewn onto the ground fabric in a separate manufacturing operation. This fabric weighs 98.9 g/m2. Your correspondence indicates that it will be imported in 132 centimeter widths and will be used to make ladies’ dresses. The applicable subheading for style Gossamer Lace 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 5804.21.0000, HTSUS, with a rate of duty of 12% percent if not embroidered, the rate of duty for style Gossamer Lace will be 12% 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, Thomas J. Russo Director National Commodity Specialist Division