The tariff classification of a printed polyester open-work warp knit fabric, from Mexico

N245404 March 7, 2014 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6005.34.0010 Ms. María Guadalupe Martinez H. Grupo Acytex, S.A. de C.V Av. Ferrocarril, No. 190 Col. Moctezuma, 2da Sección Delegación Venustiano Carranza C.P. 15530 México D.F. RE: The tariff classification of a printed polyester open-work warp knit fabric, from Mexico Dear Ms. Martinez: In your letter dated August 19, 2013, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. Style #12844361–TEZZ1 (Chevron Tulle Blue Jewel) is a delicate open-work fabric printed with a chevron pattern. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this printed fabric is of warp knit construction, composed wholly of filament polyester yarns, and weighs 12.1 g/m2. Initial and subsequent correspondence indicate that this fabric will be imported in widths of 56 inches (142 centimeters) and will be used for crafts and apparel. In your submission, you describe these fabrics as tulle or lace. Heading 5804, Harmonized Tariff Schedule of the United States (HTSUS), provides for tulles and other net fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. Section I of Heading 58.04 of the Explanatory Notes (EN) (which have been ruled to be the official interpretation of the Harmonized Code at the international level) describes tulle as a “lightweight netting fabric consisting of warp threads with weft threads which twist round each warp thread and run diagonally from selvedge to selvedge, half the weft being inclined in one direction and the other half inclined in the other direction.” Section II of Heading 58.04 describes lace as an ornamental or decorative openwork fabric in which design elements are “formed by the intertwisting of threads.” As you indicated in your response to our questions, this fabric is made on a Tricot Machine; tricot is a form of warp knitting. The warp knit construction has been confirmed by the CBP laboratory analysis of these fabrics. Therefore, this fabric is considered a knit fabric of Chapter 60, and is excluded from classification as a lace, netting or tulle fabric of Chapter 58. The applicable subheading for Style #12844361 –TEZZ1 (Chevron Tulle Blue Jewel), will be 6005.34.0010, HTSUS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers: printed, open-work fabrics. The rate of duty will be 10 % 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). This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Gwenn K. Kirschner Acting Director National Commodity Specialist Division