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NY M82276

May 26, 2006

CLA-2-58:RR:NC:TA:350 M82276


TARIFF NO.: 5808.90.0010, 5609.00.3000

Mr. Michael S. O’Rourke
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of two trimmings, from India. Correction to Ruling Number M81355.

Dear Mr. O’Rourke:

This replaces Ruling Number M81355 dated April 13, 2006, which contained a typographical error as well as the inversion of the style numbers in the classification paragraphs. These errors were brought to our attention via a recent telephone call to this office. A complete corrected ruling follows:

In your letter dated March 15, 2006, on behalf of WM. Wrights Company, Antioch, TN, you requested a tariff classification ruling.

Two representative samples were submitted which were identified as styles 040074-BNY02 and 040064-B01.

Style 040074-BNY02 consists of a decorative cord, approximately 1/2" in diameter, sewn along its length to a knit fabric, approximately 3/4" wide. The cord is composed of three plies. Each ply has a core of parallel, untwisted yarns gimped, or covered, by another multiple yarn. You state that this item is composed of 43% cotton, 29% rayon and 28% polyester by weight. The product will be imported in 18-yard lengths. The cord imparts the essential character to this item.

Style 040064-B01 consists of a decorative three-ply cord approximately 1/4" in diameter having a similar gimped construction to the cord described above. It is sewn along its length to a woven fabric measuring approximately 1/2" wide. You state that this item is composed of 39% cotton and 33% polypropylene man-made fibers by weight, and, while you did not specify the fiber content of the remaining 28%, this will not affect the final classification of the merchandise. This product will also be imported in 18-yard lengths.

Both of these items will apparently be used as trimmings for furniture, with the narrow fabric sewn into a seam, leaving the decorative cordage exposed.

You suggest that both items are correctly classified in subheading 5609.00.3000, HTSUS. Heading 5808, HTSUS, which provides for ornamental trimmings in the piece, is more specific than heading 5609, HTSUS, which provides for articles of cordage. Both instant samples would be classified in heading 5808, but that heading specifically provides for items that are “other than knitted or crocheted.” As the narrow fabric in style 040074-BNY02 is knit, it cannot be classified in heading 5808, HTSUS. The next most specific heading is 5609.

The applicable subheading for Style 040074-BNY02 will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 4.5% ad valorem.

The applicable subheading for Style 040064-B01 will be 5808.90.0010, HTSUS, which provides for ornamental trimmings in the piece, other, of cotton or of man-made fibers. The rate of duty will be 3.9 percent 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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