The tariff classification of a fabric trim from China

N128498 October 28, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Suzanne Beston Avanti Linens, Incorporated 234 Moonachie Road Moonachie, New Jersey 07074 RE: The tariff classification of a fabric trim from China Dear Ms. Beston: In your letter dated October 19, 2010, you requested a tariff classification ruling for decorative trim from China. You submitted a sample of a product called Sierra Narrow trim. It will be used to embellish bath towels that are manufactured in the United States by your company, Avanti Linens. The trim is composed of 100% woven polyester fabric; the finished size of each trim piece will be 18” long and 3-1/4” wide. You state that the decorative trim is made in four processes. First, the fabric is woven. Next, a nonwoven backing fabric is attached by heat transfer. Then the fabric is embroidered throughout and cut into strips. Finally, the strips are hemmed and stitched on all four sides. It appears from our examination that three separate pieces of fabric, each approximately 6” long, are sewn end-to-end prior to the embroidery. This trim is not considered a woven ribbon, nor does the piece have a woven selvedge. The applicable subheading for the Sierra Narrow Trim will be 6307.90.9889, Harmonized Tariff Schedule of the United States (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 the 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