The tariff classification of a woven bias tape with decorative edging, from China

N255898 August 28, 2014 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5806.32.2000 Rachael Harris Wilton Industries Inc. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a woven bias tape with decorative edging, from China Dear Ms. Harris: In your letter dated May 28, 2014, you requested a tariff classification ruling. One sample was provided. Item SP11640, according to your submission and visual examination, is a woven bias tape with folded selvage, one half inch in width, to which a knitted picot decorative trim is attached along the edge. The information provided indicates that the woven bias tape is composed of 100% polyester and the knit picot edging is composed of 100% cotton. You state that the overall fiber content of this item is of 80% polyester and 20% cotton, and that the trim weighs 0.6 oz. (approximately 17 g/m2.) Your correspondence indicates that this fabric will be sold individually packaged for retail in lengths of two yards, and will be used for sewing or craft projects. The applicable subheading for Item SP11640 will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for narrow woven fabrics, which provides for narrow woven fabrics […] other woven fabrics: of man-made fibers: other. The rate of duty will be 6.2 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division