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N267037 N2 Ruling Active

The tariff classification of three decorative trimmings from China and Mexico.

Issued August 26, 2015 by U.S. Customs and Border Protection.

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N2 N267037 (August 26, 2015)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The products will be imported to be used in handicrafts, adornments and decorating. Item 466177 is described as Ruffled Lace with Ribbon on Spool. According to your letter and the sample, this trim is composed of 100% polyester, and is made of three components: a one-half-inch ribbon and a slightly wider open-work knit fabric, sewn along the top of a 2 ½ inch scalloped-edge open-work knit fabric, creating a ruffle.

CBP rationale

The applicable subheading for item 466177 Ruffled Lace with Ribbon on Spool will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N267037 August 26, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Regina Woody Hobby Lobby 77077 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of three decorative trimmings from China and Mexico. Dear Ms. Woody: In your letter dated July 14, 2015, you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores. Three samples were submitted, which will be returned to you as requested, less those portions destroyed in testing or retained for file purposes. The products will be imported to be used in handicrafts, adornments and decorating. Item 466177 is described as Ruffled Lace with Ribbon on Spool. According to your letter and the sample, this trim is composed of 100% polyester, and is made of three components: a one-half-inch ribbon and a slightly wider open-work knit fabric, sewn along the top of a 2 ½ inch scalloped-edge open-work knit fabric, creating a ruffle. You state that it will be imported from Mexico on 9-yard spools. In your letter, you suggest that item 466177, Ruffled Lace with Ribbon on Spool, be classified under subheading 6003.30.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted fabrics of a width not exceeding 30 cm. However, because of the sewing together of the trim layers, this product is considered to be “made up” as that term is defined in Legal Note 7(f) to Section XI, HTSUS. The applicable subheading for item 466177 Ruffled Lace with Ribbon on Spool will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Item 122523 Flat Eyelet Trim and Item 915207 Jute Rhinestone Trim. Please provide the following information: Because the classification and duty rate for these products is dependent upon the classification of the underlying fabrics, please provide specification sheets for the underlying fabrics. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 the 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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