NY M86850

March 27, 2007

CLA-2-58:RR:NC:TA:350 M86850

CATEGORY: Classification

TARIFF NO.: 5806.32.2000, 6003.40.6000

Ms. Michele Diquette

Cutting Corners

13740 Midway Road #607

Dallas, TX 75244

RE: The tariff classification of two narrow width fabrics, used as
decorative trim, from China.

Dear Ms. Diquette:

In your letter dated August 22, 2006, which required a delay due to a
laboratory analysis, you requested a classification ruling.

Two representative samples were submitted which were identified as
styles GMF 107 GIMP and GMF 508B (GMF027) GIMP, respectively.

Style GMF 107 GIMP, consists of a narrow width material measuring about
5/8\" in width. In your letter you stated the fabric was 100% rayon.
Laboratory analysis of the sample you provided determined that the
material had a woven construction.

Style GMF 508B (GMF027) GIMP, consists of a narrow width material
measuring about 3/4\" in width. In your letter you stated the fabric was
100% rayon. Laboratory analysis of the sample you provided determined
that the material was made on a knitting machine. Specifically, the lab
determined that the stitches on the side and in the center of the
material are knit stitches. Although your ruling request letter did not
indicate in what form these two items would be imported, we assume both
of these materials will be imported as piece goods.

The applicable subheading for Style GMF 107 GIMP will be 5806.32.2000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for Narrow woven fabrics, other than goods of heading 5807; ... Other
narrow woven fabrics: Of man-made fibers: Other. The rate of duty will
be 6.2 percent ad valorem.

The applicable subheading for Style GMF 508B (GMF027) GIMP will be
6003.40.6000, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Knitted or crocheted fabrics of a width not exceeding
30 cm, other than those of heading 6001 or 6002: Of artificial fibers:
Other. The rate of duty will be 7.6 percent ad valorem.

Styles GMF 107 GIMP and GMF 508B (GMF027) GIMP fall within textile
categories 229 and 222, respectively.

At the present time goods produced in China that fall in textile
categories 229 and 222 are subject to both quota restraints and visa
requirements. Quota and visa requirements are the result of
international agreements that are subject to frequent renegotiations and
changes. To obtain the most current information on quota and visa
requirements applicable to this merchandise, we suggest you check, close
to the time of shipment, the "Textile Status Report for Absolute Quotas"
which is available on our web site at www.cbp.gov. For current
information regarding possible textile safeguard actions on goods from
China and related issues, we refer you to the web site of the Office of
Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division