The tariff classification of a made up narrow fabric from Taiwan

N255457 August 18, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Mathew Samuel Michael’s Stores Procurement Company 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a made up narrow fabric from Taiwan Dear Mr. Samuel: In your letter dated July 16, 2014, you requested a tariff classification ruling. You submitted a sample, item #D74954-11, a woven textile narrow fabric (50% polyester, 30% acrylic, 20% cotton) made up with a strip of nylon fabric down the center. You refer to this piece of nylon fabric as lace but it appears to be a warp knit fabric. The narrow fabric has a sewn selvedge on both sides. A thin metallic wire has been inserted along each lengthwise edge. The wire is held in place with an overlock stitch; the wire allows the fabric to be bent and shaped. The assembled item is considered “made up” as that term is defined in Legal Note 7(f) to Section XI, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for item #D74954-11 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your letter, you suggest classification as appliqué work under heading 5810, HTSUS.  However, you indicate that the nylon knit fabric is attached to the ground fabric by sonic welding; to be classified as appliqué the fabric must be attached by sewing. 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 in our 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division