The tariff classification of trimmings from China

NY K80655 December 12, 2003 CLA-2-58:RR:NC:3:350 K80655 CATEGORY: Classification TARIFF NO.: 5808.90.0010, 7018.90.5000 Ms. Carol Krupskas KAT Import Brokers Airport Industrial Park Bldg. B4A 145th Avenue at Hook Creek Blvd. Valley Stream, New York 11581 RE: The tariff classification of trimmings from China Dear Ms. Krupskas: In your letter dated November 10, 2003, on behalf of Horizon Fabrics, you requested a tariff classification ruling. The samples are being returned as requested. There were four samples submitted with your letter. These products will be imported in at least 15’ lengths. The first sample, FRP-1, is described as a chenille fringe comprised of 80% rayon and 20% acrylic. The letter states the item has pieces of chenille cut and attached along their cut edge to form loops that are joined to a knitted band. We are unable to classify FRP-1 without the following additional information: 1. Please provide a complete explanation of how the item is made. Specifically, was the fringe attached to the knitted band in a separate operation after both were individually made? 2. What type of machine was this product made on? The second sample, W073A, is composed of three woven fabric strips and two ribbons that are aligned together and then looped together. One end of the loop is then held in place to form the trimming. Your letter indicates the item is 95%nylon and 5% polyester. The applicable subheading for W073A will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: other of cotton; of man-made fibers. The rate of duty in 2003 will be 4.3 percent ad valorem. The rate of duty in 2004 will be 3.9 percent ad valorem. The third sample, FRG-1, is described as a green fringe that has strung glass beads attached at ¼ inch intervals. The sample appears to be a green woven fabric product with loose threads along one side with beads attached. A laboratory analysis was not performed on the glass beads. The fourth sample, FRB-1, is described as being composed of 82% polyester and 18% nylon with strung plastic glass beads attached at ½ inch intervals. The sample appears to be a woven ribbon to which has been attached beads, knitted yarns and twisted yarns. A laboratory analysis was not performed on the glass plastic beads. We find that FRG-1 and FRB-1 are both considered composite goods whose essential character is not clearly imparted by any of the individual components. General Rule of Interpretation (“GRI”) 3 c, HTS, provides that such products shall be classified under the heading which occurs last in numerical order among those equally merit consideration. The applicable subheading for FRG-1 and FRB-1, if the beads are GLASS, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass beads…and articles thereof other than imitation jewelry other; other. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for FRG-1 and FRB-1, if the beads are PLASTIC, will be 5808.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: other of cotton; of man-made fibers. The rate of duty in 2003 will be 4.3 percent ad valorem. The rate of duty in 2004 will be 3.9 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division