The tariff classification of an elastic-banded fabric assembly from China

N237135 January 18, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of an elastic-banded fabric assembly from China Dear Mr. Maher: In your letter dated December 21, 2012, you requested a tariff classification ruling on behalf of your client, Fabric Traditions, of New York City. The submitted sample is identified as style number DD 120922. It is an elastic-banded fabric assembly to be made into a dress or skirt. It is composed of two pieces of fabric assembled together. One piece, which will presumably be the inner piece of the finished garment, is a plain weave 100% polyester fabric. The top layer is a warp-knit fabric with screen print design. They are joined at the top by a two-inch-wide band of elastomeric fabric that will presumably be the waistband of the garment. Both the woven and screen print fabrics are 18” long. The assembly is 20” in width. This assembled article is considered “made up” for tariff purposes according to the terms of Legal Note 7(f) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the elastic-banded fabric assembly style number DD 120922, 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/. The sample will be retained as part of the official case file. 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, Thomas J. Russo Director National Commodity Specialist Division