The tariff classification of chemical lace embroidery fabric from China

N261759 March 12, 2015 CLA-2-58:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5810.10.0000 Mr. Peter Salvato Import Commodity Group Ltd. Customhouse Brokers & Forwarders 500 Merrick Road Lynbrook, N.Y 11563 RE: The tariff classification of chemical lace embroidery fabric from China Dear Mr. Salvato: In your letter dated February 12, 2015, on behalf of your client Nipkow & Kobelt, Inc., you requested a tariff classification ruling. Your sample is being returned at your request, less those portions destroyed in testing or retained for file purposes. Syle Milania is a heavy open-work lace-like fabric, characterized by an elaborate paisley pattern. According to your submission, subsequent correspondence and visual examination of the sample provided, this fabric is created by embroidering with polyester threads on a sacrificial ground fabric, which is then dissolved away, leaving just the open-work fabric. Afterwards, the black yarns are foil printed, giving a metallic appearance and imparting an iridescent sheen. You state that the resulting fabric, weighing 269 g/m2, is composed wholly of polyester, and that it will be imported in widths of 47-49 inches and will be used to manufacture dance and theater apparel. You indicate that this fabric has been classified elsewhere as a warp knit fabric of heading 6005, Harmonized Tariff Schedule of the United States (HTSUS). However, that classification is not possible, as this fabric is not formed by a series of interlinking loops. The applicable subheading for fabric Style Milania will be 5810.10.0000, HTSUS, which provides for embroidery in the piece, in strips or in motifs, embroidery without visible ground. The duty rate will be 14.1% 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