The tariff classification of a narrow woven fabric, from either China or Korea.

NY J89021 October 31, 2003 CLA-2-58:RR:NC:TA:350 J89021 CATEGORY: Classification TARIFF NO.: 5806.32.2000 Mr. Jim Gassert Horizontal Air Freight Ltd. 152-15 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a narrow woven fabric, from either China or Korea. Dear Mr. Gassert: In your letter dated October 10, 2003, on behalf of Unique Specialty Products, Inwood, NY, you requested a tariff classification ruling. Your sample is being returned. Two representative samples were submitted. Both samples consist of narrow width, finely woven fabrics composed of 100% nylon man-made fibers (310T). Both samples measure about 3 1/2" (about 8.75 cm) wide and will be imported on spools. One sample is dyed yellow while the other is white. You state that they weigh 83 grams per yard. Your contention that these fabrics are classifiable in tariff subheading 5407 is not correct as these fabrics are more specifically provided for under the provision for narrow fabrics in heading 5806. Specifically, heading 5806 reads in part that for the purposes of heading 5806, the expression “narrow woven fabrics” means: (a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvage (woven, gummed or otherwise made) on both edges. Your fabrics appear to meet this definition, and, therefore, classification is in heading 5806. The applicable subheading for the product will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for narrow woven fabrics, …of man-made fibers, … other than ribbons. The rate of duty will be 6.3 percent ad valorem. This merchandise falls within textile category designation 229. As a product of either China or Korea, there are currently no textile restraints for 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division