The tariff classification of a polyester warp knit open-work fabric embroidered with polyethylene sequins, from China

N251909 April 23, 2014 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Ms. Tanya L.Wellens D. J. Powers Company, Inc. 3801- D Beam Road, Suite D Charlotte, NC 28217 RE: The tariff classification of a polyester warp knit open-work fabric embroidered with polyethylene sequins, from China Dear Ms. Wellens: In your letter dated March 25, 2014, on behalf of your client Oakhurst Textiles, Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The sample is identified as Style #6061 Sequined Netting. According to your submission, subsequent correspondence and visual examination of the sample provided, this fabric consists of a light-weight polyester open-work warp knit ground fabric, onto which has been sewn lines of polyethylene sequins in an all-over serpentine pattern. You state that this fabric weighs 35.4 g/m2, will be imported in widths of 51-52 inches (130 -132 centimeters) to be used in the manufacture of formal dresses. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, describe appliqué work of subheading 58.10 in part as follows: (III) APPLIQUE WORK   This consists of a ground of textile fabric or felt on which are sewn, by embroidery or ordinary stitches:   (A)  Beads, sequins or similar ornamental accessories; these accessories are generally made of glass, gelatin, metal or wood, and are sewn so as to produce a pattern or a scattered design on the ground fabric.   The applicable subheading for Style #6061 Sequined Netting will 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% 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 for this sample would be classifiable as a dyed warp knit fabric of synthetic fibers under subheading 6005.32.00, HTSUS, which provides a rate of duty of 10% ad valorem if not embroidered, the rate of duty for this embroidered fabric will be 10% 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 maribeth.dunajski @ cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division