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N234048 N2 Ruling Active

The tariff classification of 100% PVC woven fabric from China

Issued October 23, 2012 by U.S. Customs and Border Protection.

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N2 N234048 (October 23, 2012)

Tariff classification

HTS codes: 5407.73.2015

Headings: 5407

Product description

The submitted sample is identified as item number A075FA00006 “10-yard Christmas PVC Mesh Garland.” It is a lightweight fabric, plain-woven of monofilament yarns of different colors, with two selvages.

CBP rationale

The applicable subheading for the item number A075FA00006 will be 5407.73.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of synthetic filaments: of yarns of different colors: other, weighing not more than 170 g/m2.

Full text

N234048 October 23, 2012 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.73.2015 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of 100% PVC woven fabric from China Dear Ms. Liu: In your letter dated September 28, 2012, you requested a tariff classification ruling. The submitted sample is identified as item number A075FA00006 “10-yard Christmas PVC Mesh Garland.” It is a lightweight fabric, plain-woven of monofilament yarns of different colors, with two selvages. You state that this fabric is composed of 100% PVC. It will be imported on rolls, 53 centimeters (20 inches) in width by 9 meters (30 feet) in length, packaged in poly bags with a printed label. Although you call this item “Christmas garland,” this fabric can be utilized for multiple decorative or craft purposes not associated with, or limited to, Christmas. The applicable subheading for the item number A075FA00006 will be 5407.73.2015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of synthetic filaments: of yarns of different colors: other, weighing not more than 170 g/m2. The rate of duty will be 8.5% 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

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