CLA-2-52:RR:NC:TP:352 817799
Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, New York
RE: The tariff classification of 100% cotton twill woven fabric from Spain
Dear Mr. Spano:
In your letter dated December 20, 1996, on behalf of your client Texunion USA, you requested a tariff classification ruling.
The submitted sample is a 100% cotton woven fabric which has been dyed a single uniform color. Laboratory analysis indicates that it contains 59.7 single yarns per centimeter in the warp and 69 single yarns per centimeter in the filling. The weave of this fabric is characterized by a steep twill achieved by stepping down each successive warp yarn by two filling picks with each warp end floating over four filling picks and then under two filling picks before repeating. Weighing 139.8 g/m2, this product will be imported in 118 centimeter widths. Your correspondence indicates that United States produced fabric will be exported to Spain where it will be dyed and finished before being imported into the United States.
The applicable subheading for the cotton woven fabric will be 5208.39.2090, 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, dyed, other fabrics, satin weave or twill weave, other. The rate of duty will be 10 percent ad valorem.
It should be noted that for duty assessment purposes, the finished fabric is considered a foreign article and is dutiable upon its full value determined in accordance with section 402 of the Tariff Act. That is to say that the imported fabric is dutiable on the value of both the cost of processing plus, if not included, the value of the United States produced greige fabric.
This ruling is being issued under the provisions of Part 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