CLA-2-58:S:N:N6:351 808450

Mr. Michael A. Pipitone
John F. Kilroy Co., Inc.
One World Trade Center, Suite 1569
New York, NY 10048

RE: The tariff classification of embroidered "Zari" fabric from India.

Dear Mr. Pipitone:

In your letter dated April 4, 1995, on behalf of Decorators Walk, you requested a tariff classification ruling.

You have submitted a sample swatch of decorative embroidered "Zari" fabric, style no. Lutfa/JK-25 or L 67700, that will be imported from India in 45 inch widths. The embroidery work, which is made of silver gimped (wrapped) metalized yarns, has a leaf design. The visible, sheer plain woven ground fabric is made with both black silk yarns and silver gimped metalized yarns, one in the filling and one in the warp. The ground fabric's metallic yarns are substantially heavier than the silk yarns, and we assume that they are in chief weight. We also assume that the embroidered fabric will be imported in the piece and that it will be used in apparel, as furnishing fabric or for similar purposes.

The applicable subheading for the "Zari" fabric will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs; other embroidery; of other textile materials; other. The rate of duty will be 16.8 percent ad valorem.

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