The tariff classification of a weft knit fabric of man-made fibers from China

N333414 March 6, 2024 CLA-2-60:OT:RR:NC:N2:352 CATEGORY: Classification TARIFF NO.: 6006.33.0080; 9903.88.03 Ken Park Amscan, Inc., A Party City Holdings Co. 1 Celebration Square Woodcliff Lake, NJ 07677 RE:  The tariff classification of a weft knit fabric of man-made fibers from China Dear Mr. Park: In your letter dated June 8, 2023, you requested a tariff classification ruling. A sample swatch was provided to this office and was sent for laboratory analysis. The sample will be retained for reference purposes. The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the “Mirror Fabric Table Runner” (item number 244837) is a weft knit fabric. The fabric is adorned with mini square mirror tiles applied on one surface of the fabric. The knit fabric is composed predominately of polyester fibers of yarns of different colors and weighs 257.3 g/m2. Additionally, the fabric has a thickness of less than 0.4 millimeters (mm). In your letter you suggest classification under subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings: Other. However, Note 2(p) to Chapter 39 excludes “Goods of section XI (textile and textile articles).” Therefore, classification in heading 3924 is precluded. The applicable subheading for the “Mirror Fabric Table Runner” (item number 244837) will be 6006.33.0080, HTSUS, which provides for Other knitted or crocheted fabrics: Of synthetic fibers: Of yarns of different colors: Other. The applicable rate of duty will be 10.0% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6006.33.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6006.33.0080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Rosso at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division