The tariff classification of a webbed fabric with an overlay, from China

N021231 January 3, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Sherri Desjardins UPS Trade Management Services, Inc. 600 Fritz Drive Coppell, TX 75019 RE: The tariff classification of a webbed fabric with an overlay, from China Dear Ms. Desjardins: In your letter dated Dec. 13, 2007, you requested a tariff classification ruling on behalf of your client Hunter Manufacturing, of Lexington, Kentucky. You submitted a sample of a webbed fabric, 100% nylon, one inch wide, with an overlay of woven polyester fabric glued and sewn on top of it. Assembling the two fabrics together creates a made up article for tariff purposes, according to the terms of Section XI, Note 7, Harmonized Tariff Schedule of the United States (HTSUS). The overlay contains the logo of an NFL team. The webbed fabric with the overlay will be imported in 250-ft. rolls; it will be cut to length and fitted with plastic connectors in this country after importation and made into dog collars and leashes. A sample of a collar was also submitted. The samples will be returned as requested. The applicable subheading for the webbed fabric with overlay will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division