The tariff classification of decorative piping trim from China

N286642 June 22, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Irene Chan CHL Customs House Broker 9133 S. La Cienega Blvd., STE. 120 Inglewood, CA 90301 RE: The tariff classification of decorative piping trim from China Dear Ms. Chan: In your letter dated May 8, 2017, you requested a tariff classification ruling on behalf of your client, Delano & Associates, Inc. You submitted a cut sample of piping trim, which you describe as “Rat Tail Tape.” Rattail trim is constructed from several parallel multifilament yarns which are interlaced by twisting or plaiting resulting in a smooth tubular cord that resembles a Rat’s tail. However, although this trimming does contain rattail cord, the item as a whole would be more accurately considered piping trim. The piping trim is constructed from a knitted fabric strip said to be composed of 100 percent polyester surrounding a loosely plaited cord. The plaited cord measures 2.2mm in diameter; the knitted strip measures one inch in width. The strip is folded in half and stitched down the entire length, sandwiching the cord in the strip, creating a lip under the cord. The completed trim measures ½ inch in width and is used to decorate the edges of pillows and other home furnishings. The piping trim will be sold at retail, several yards on a roll. You suggest that the classification of the piping trim should be in heading 5801, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: of man-made fibers. However, this trim is not of pile construction, nor does it contain chenille yarns.  The piping is a combination of a plaiting cord and a knitted fabric strip which are assembled together by sewing. This product is considered to be made up as that term is defined in Note 7(f) to Section XI, HTSUS. Since the piping trim is a made up article of textile, it cannot be classified under heading 5801, HTSUS. The applicable subheading for the piping trim will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. You also inquired as to whether the merchandise in question is subject to antidumping duties or countervailing duties. The piping trim is a made up article of textile (knitted strip sewn to incorporate a braided cord) and not subject to antidumping duties or countervailing duties. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division