CLA-2-55:S:N:N6:352 810200

Mr. S. R. McIntyre
William Clark & Sons Ltd.
Upperlands Maghera Co.
Londonderry Northern Ireland BT46 SRZ

RE: The tariff classification of tie interlining woven fabric from Ireland.

Dear Mr. McIntyre:

In your letter dated May 11, 1995, you requested a tariff classification ruling.

You have submitted three samples of woven fabric that are identified as quality #2525, quality #SA221 and quality #2497W. Quality #2525 is an unbleached fabric that is composed of 50 percent staple polyester, 30 percent staple viscose rayon and 20 percent wool. The fabric has been brushed on both sides. It contains 9 single yarns per centimeter in the warp and 9.5 single yarns per centimeter in the filling. This plain woven fabric is manufactured using 4/1 c.c. yarns in both the warp and filling. Weighing 310 grams per square meter, this textile product will be imported in 102 centimeter widths.

Quality #SA221, is composed of 100 percent unbleached staple viscose rayon. The fabric is plain woven and it has been brushed on one side. It is manufactured using 9/1 c.c. yarns in the warp and 6/1 c.c. yarns in the filling. The merchandise contains 11 single yarns per centimeter in the warp and 14 single yarns per centimeter in the filling. Weighing 220 grams per square meter, this product will be imported in 107 centimeter widths.

Quality #2497W, is composed of 70 percent staple polyester and 30 percent cotton. This bleached fabric is plain woven and it has been brushed on one side. It contains 9 single yarns per centimeter in the warp and 11.3 single yarns per centimeter in the filling. It is manufactured using 6/1 c.c. yarns in both the warp and filling. Weighing 220 grams per square meter, it will be imported in 107 centimeter widths.

The applicable subheading for quality #2525, will be 5515.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with viscose rayon staple fibers, other, sheeting. The rate of duty will be 16.8 percent ad valorem.

The applicable subheading for quality #SA221, will be 5515.11.0010, HTS, which provides for woven fabrics of artificial staple fibers, containing 85 percent or more by weight of artificial staple fibers, unbleached or bleached, plain weave. The rate of duty will be 16.8 percent ad valorem.

The applicable subheading for quality #2497W, will be 5514.11.0050, HTS, which provides for woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight exceeding 170 grams per square meter, unbleached or bleached, of polyester staple fibers, plain weave, sheeting, napped. 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