The tariff classification of narrow fabric trim from Hong Kong

NY E80861 April 22, 1999 CLA-2-58:RR:NC:TA:351 E80861 CATEGORY: Classification TARIFF NO.: 5806.20.0010 Mr. Mate Sebestyen Unitrans Consolidated, Inc. 180-02 Eastgate Plaza Jamaica, NY 11434 RE: The tariff classification of narrow fabric trim from Hong Kong Dear Mr. Sebestyen: In your letter dated April 16, 1999, you requested a tariff classification ruling on behalf of JXP Designs, Inc. The merchandise is described as a decorative satin woven trim of 60 percent polyester and 40 percent spandex. You state that the trim measures 1/2 inch in width, that it will be imported in continuous lengths and that it will be used on garments. The trim is intended to be sewn on the outer neckline and arm hole of tops or on the outer edge of the button front of a cardigan. Although you call the fabric “trim”, it serves more as a reinforcing or finishing fabric for the garment. A sample was submitted. The applicable subheading for the fabric will be 5806.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabric, other than goods of heading 5807, other woven fabrics, containing by weight 5 percent or more of elastomeric yarn or rubber thread. The rate of duty will be 7.5 percent ad valorem. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division