The tariff classification of nylon and polyester fabrics of open-work warp knit construction from Mexico

N261747 March 12, 2015 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6005.31.0010; 6005.32.0010 Ms. Regina Woody Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of nylon and polyester fabrics of open-work warp knit construction from Mexico Dear Ms. Woody: In your letter dated February 12, 2015, you requested a tariff classification ruling. Four samples were provided. As discussed, the samples will be retained for file purposes. Item 253542 Matte Tulle Ivory is a white open-work warp knit fabric. According to your submission, this fabric is composed wholly of nylon and weighs 8.5 g/m2. Items 450528 Tulle Gold and 745026 Tulle Turquoise are dyed open-work warp knit fabrics. According to your submission, these fabrics are composed wholly of nylon and weigh 8.5 g/m2. Item 287805 Shiny Tulle Turquoise is a dyed open-work warp knit fabric. According to your submission, this fabric is composed wholly of polyester and weighs 11.5 g/m2. According to your submission and subsequent correspondence, these fabrics, made in Mexico by Grupo Acytex, S.A. de C.V., will be imported on 40-yard bolts in widths of 54 inches, and will be sold in one yard increments, to be used for craft products, sewing and apparel. In your letter you describe these four fabrics as tulle. Heading 5804, Harmonized Tariff Schedule of the United States (HTSUS), provides for tulles and other net fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. Section I of Heading 58.04 of the Explanatory Notes (EN) (which have been ruled to be the official interpretation of the Harmonized Code at the international level) describes tulle as a “lightweight netting fabric consisting of warp threads with weft threads which twist round each warp thread and run diagonally from selvedge to selvedge, half the weft being inclined in one direction and the other half inclined in the other direction.” Your letter indicates that these fabrics are made on a tricot machine; which produces warp knit fabrics. Therefore, these fabrics are considered knit fabrics of Chapter 60 and thus excluded from classification as a tulle fabric of Chapter 58. Also in your letter you cite a classification of 6005.34.0010, which provides for printed, open-work warp knit fabrics. However, the fabric samples provided are bleached or dyed, not printed. The applicable subheading for Item 253542 will be 6005.31.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: unbleached or bleached, open-work fabrics. The rate of duty will be 10% ad valorem. The applicable subheading for Items 450528, 745026 and 287805 will be 6005.32.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: dyed, open-work fabrics. The rate of duty 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 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