The tariff classification of two open-work narrow knit fabric “ribbons” from Taiwan

N278379 March 16, 2017 CLA-2-58:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6003.30.1000 Mr. Brian G. Pearce CVS Health One CVS Drive Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of two open-work narrow knit fabric “ribbons” from Taiwan Dear Mr. Pearce: In your letter dated June 9, 2016, you requested a tariff classification ruling. With your letter you submitted five assorted ribbon samples. The classification of three of the styles (CVS-MPK603-1, CVS-MPK603-3 and CVS-MPK603-9) was addressed in New York Ruling N276645. The samples are being returned at your request, less those portions destroyed in testing or retained for file purposes. These samples comprise part of CVS Item Number 508028-2016. You state that they will be imported and sold during the 2016 Christmas season and come in various seasonal colors and patterns. However, the subject merchandise is not classified as a festive article. Styles CVS-MPK603-5 (A1235A-03-Red) and CVS-MPK603-7 (A1234A-01-Gold) are narrow open-work knit fabrics, 2.5 inches in width, with two cut and wired selvages enclosed within a crimped metalized band running along each edge. Although in the submission and subsequent correspondence you claimed that the ribbons were of woven construction, visual examination and U.S. Customs & Border Protection (CBP) laboratory analysis found that these ribbons, measuring 6.5 centimeters wide, are of open-work warp knit construction. Style CVS-MPK603-5 (A1235A-03-Red) is constructed of fabric composed of 80% multifilament nylon yarn and 20% metalized strip by weight. Style CVS-MPK603-7 (A1234A-01-Gold) is constructed of fabric composed of 80.2% multifilament polyester yarn and 19.8% metalized strip by weight. The metalized strip has an apparent width of less than 5 millimeters and therefore meets the dimensional requirements for textiles contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Styles CVS-MPK603-5 (A1235A-03-Red) and CVS-MPK603-7 (A1234A-01-Gold) will be 6003.30.1000, HTSUS, which provides for Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: Of synthetic fibers: Open-work fabrics, warp knit. The rate of duty will be 14.1 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 https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division