CLA-2-52:R:N3:352 813648

Mr. Paul Taub

Total Port Clearance, Inc.

10 Fifth Street

Valley Stream, New York 11581

RE: The tariff classification of 96% cotton/4% Spandex plain woven fabric of yarns of different colors from Spain.

Dear Mr. Taub:

In your letter dated August 15, 1995, on behalf of your client LaLame, Inc., you requested a tariff classification ruling.

The submitted sample is a plain woven fabric composed of yarns of different colors. Laboratory analysis indicates that this product is composed of 96.4% cotton and 3.6% segmented polyurethane (Spandex). It contains 37.8 warp ends per centimeter and 25.2 filling picks per centimeter. It is constructed with 23/1 c.c. dyed yarns in the warp and bleached 3 ply yarns in the filling. The filling yarns consist of two cotton yarns gimped around a filament of Spandex. This fabric weighs 194.6 g/m2. Based on the data developed by the Customs Laboratory, the average yarn number has been calculated to be 58 in the metric system.

The applicable subheading for the plain woven fabric will be 5208.42.4000, 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, plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68. The rate of duty will be 11.4 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 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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division