Special woven fabrics, lace, trimmings, and embroidery excluding Chapter 59 textile fabrics.
Tariff Landscape
Embroidery items have variable duty rates, with column 1 ranging from free to 7.4% and column 2 uniformly at 90%.
Goods not embroidered are subject to the lesser applicable rate.
Generally, Section 301 or 232 implications are not directly noted for Chapter 58.
Special attention should be paid to tariff determinations for embroidered goods to ensure compliance.
Classification Strategy
Ensure precise distinction between Chapter 58 and 59 fabrics to avoid misclassification.
Definitions such as "gauze" and "narrow woven fabrics" have specific criteria that must be met; overlooking these can lead to errors.
Misclassifying knotted net fabrics under heading 5804 instead of 5608 is a common mistake.
Legal Framework
Executive Summary
Excludes textile fabrics impregnated, coated, covered, or laminated, falling under Chapter 59.
Woven weft pile fabrics not yet cut are included under heading 5801.
Definition of "gauze" for heading 5803 involves specific thread crossings and weft passage.
Heading 5804 excludes knotted net fabrics of twine, cordage, or rope specified in heading 5608.
"Narrow woven fabrics" for heading 5806 must meet certain width and selvage criteria.
Embroidery in heading 5810 includes metal or glass thread visible on textile ground and sewn appliqué work, but excludes needlework tapestry of heading 5805.
Includes articles of metal thread used in apparel and furnishings.