CLA-2-55:S:N:N3H:352 866997
Mr. Stephen M. Zelman
271 Madison Avenue
New York, New York 10016
RE: The tariff classification of plain woven interlining fabrics
from Germany.
Dear Mr. Zelman:
In your letter dated September 10, 1991, on behalf of your
client Samuel Haber's Sons, you requested a tariff classification
ruling.
Four samples of woven fabric accompanied your request for a
ruling. Each of these fabrics will be used as interlining for
jackets. Style 81/1 CW is a plain woven fabric composed of 39%
staple rayon, 37% filament rayon and 24% cotton. It contains 25
single yarns per centimeter in the warp and 14 single yarns per
centimeter in the filling. Weighing 278 g/m2, the fabric is
constructed using yarns of different colors. Based on the data
developed by laboratory analysis, the average yarn number for
this product has been calculated to be 14 in the metric system.
The second sample, identified as style 132 WW, is a plain woven
fabric composed of 35% rayon filament, 25% cotton, 25% staple
rayon and 15% common goat hair. It contains 25 single yarns per
centimeter in the warp and 14 single yarns per centimeter in the
filling. This product weighs 231 g/m2 and is constructed using
yarns of different colors. The average yarn number for this
fabric has been calculated to be 17 in the metric system.
Style 137 W is a plain woven fabric composed of 38% rayon
filaments, 27% common goat hair, 25% cotton, 8% staple rayon
fiber and 8% nylon staple fiber. It contains 25 single yarns per
centimeter in the warp and 12 single yarns per centimeter in the
filling. Weighing 230 g/m2, it is constructed using yarns of
different colors. Information developed by the Customs'
Laboratory indicates that this fabric has an average yarn number
of 16 in the metric system. The last sample, identified as style
157 CM, is a plain woven fabric composed of 34% rayon filaments,
23% cotton, 21% common goat hair, 8% horse hair, 7% rayon staple
fiber and 7% nylon staple fiber. It contains 25 single yarns per
centimeter in the warp and 14 single yarns per centimeter in the
filling. This fabric weighs 266 g/m2 and is manufactured using
yarns of different colors. Based on laboratory analysis, the
average yarn number for this product has been calculated to be 15
in the metric system.
The applicable subheading for the interlining fabric,
identified as style 81/1 CW, will be 5516.23.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
woven fabrics of artificial staple fibers, containing less than
85 percent by weight of artificial staple fibers, mixed mainly or
solely with man-made filaments, of yarns of different colors,
sheeting. The rate of duty will be 17 percent ad valorem.
The applicable subheading for the interlining fabrics,
identified as styles 132 WW, 137 W, and 157 CM, will be
5408.33.9030, HTS, which provides for woven fabrics of artificial
filament yarn, including woven fabrics obtained from the
materials of heading 5405, other woven fabrics, of yarns of
different colors, other, other, other, sheeting. The rate of
duty will be 17 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