CLA-2-52:S:N:N6:352 806309

Mr. Kirsten Lear
Wilson UTC, Inc.
8350 South Isis Avenue
Los Angeles, CA 90045

RE: The tariff classification of cotton woven fabric from Taiwan.

Dear Mr. Lear:

In your letter dated January 20, 1995, you requested a classification ruling. You have submitted a sample of fabric that is composed of 100% cotton. This 2x2 twill woven product is manufactured with yarns of different colors. It contains 25.1 single yarns per centimeter in the warp and 21.5 single yarns per centimeter in the filling. The fabric weighs 130.5 g/m2 and it will be imported in widths ranging between 147 and 152 centimeters.

The applicable subheading for the twill woven fabric will be 5208.43.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, of yarns of different colors, 3-thread or 4-thread twill, including cross twill. The duty rate will be 9.3 percent ad valorem.

This fabric falls within textile category designation 218. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport