The tariff classification of embroidered knit fabric from India

NY E86818 September 13, 1999 CLA-2-58:RR:NC:TA:351 E86818 CATEGORY: Classification TARIFF NO.: 5810.92.9080 DP Industries 734 A E. Pipeline Rd P.O. Box 943 Hurst, TX 76053 Attn: Deanna RE: The tariff classification of embroidered knit fabric from India Dear Deanna: In your letter dated August 16, 1999, received August 31, 1999, you requested a tariff classification ruling. You submitted a swatch of fabric identified as 502371/EMNE. You stated that the fabric is made of 100 percent polyester and is 44 inches in width. The ground fabric appears to be a war knit fabric. The fabric has strips approximately ½ inch wide, edged in gold glitter sewn in a criss cross pattern across the fabric. At the interstices of the strips, a small rosette of the strip fabric is formed. The applicable subheading for the fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The rate of duty will be 12 percent ad valorem. Additional U.S. Note 2 to chapter 58 states that the rates of duty applicable to subheading 5810.92.90 are: column 1 (general) – 7.9%, but, in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered. This fabric is embroidery in the piece: “piece” referring to lengths of fabric. The applicable subheading for the fabric if it were not embroidered would be 6002.43.0080, HTS, which provides for warp knit fabric of man-made fibers. The corresponding rate of duty for this subheading is 12 percent ad valorem. As the rate of the ground fabric (see US Note 3 above), is greater than 7.9 percent, the 12 percent rate of duty will apply to this merchandise. 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