The tariff classification of a polyester warp knit glitter-coated ribbon from China

N286625 June 9, 2017 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a polyester warp knit glitter-coated ribbon from China Dear Ms. McGuffin: In your letter dated March 30, 2017, you requested a tariff classification ruling. Samples were submitted. Dollar General Sparkle Ribbon, SKU# 1-927-7201, is a glitter-coated narrow knit fabric. Visual examination indicates that the base fabric is of open-work warp knit construction and has been substantialy covered in a seemingly random fashion on one side of the fabric with various sizes of plastic hexagonal glitter flakes. According to the information provided with this request and previously, this “mesh-like” fabric, composed of 100 percent polyester, is coated with glue, covered with polyethylene terephthalate (PET) “dots”, cut to the final four-inch width, and finished with overlock-stitch merrowed selvages containing wire. Your letter indicates that this fabric will be imported in approximately four-inch by nine-foot rolls and will be used for decoration. The applicable subheading for Dollar General Sparkle Ribbon, SKU# 1-927-7201, will be 5903.20.2500, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. The rate of duty will be 7.5 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