CLA-2-55:S:N:N3H:352 867737

Mr. Stephen M. Zelman
271 Madison Avenue
New York, New York 10016

RE: The tariff classification of woven interlining fabrics from Germany.

Dear Mr. Zelman:

In your letter dated October 9, 1991, on behalf of your client Samuel Haber's Sons, you requested a tariff classification ruling. Three samples of plain woven interlining fabric were submitted with your request for a ruling. The sample, designated as style 330 E 30, is composed of 46% staple rayon, 34% cotton, 13% common goat hair and 7% staple polyester. The fabric contains 24.4 single yarns per centimeter in the warp and 13.4 single yarns per centimeter in the filling. It is constructed using yarns which have been neither bleached nor colored and weighs 168.87 g/m2. Based on data developed by laboratory analysis, the average yarn number for this product has been calculated to be 22 in the metric system.

Style 330 E33 is composed of 42% cotton, 32% staple rayon, 20% common goat hair and 6% staple polyester. This product contains 24.4 single yarns per centimeter in the warp and 16.1 single yarns per centimeter in the filling. Weighing 159.04 g/m2, this fabric has been manufactured with yarns that have been neither bleached nor colored. The average yarn number of this fabric has been calculated to be 25 in the metric system.

The last sample, identified as sample 330 E34, is composed of 46% staple rayon, 34% cotton and 20% common goat hair. This fabric contains 24.4 single yarns per centimeter in the warp and 14.2 single yarns per centimeter in the filling. It weighs 205.86 g/m2 and has been produced using yarns that have been neither bleached nor colored. Based on the information provided and the data developed by laboratory analysis, the average yarn number of this item has been calculated to be 18 in the metric system. The applicable subheading for the interlining fabric, designated as style 330 E30, will be 5516.41.0010, 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 cotton, unbleached or bleached, poplin or broadcloth. The rate of duty will be 17 percent ad valorem.

The applicable subheading for style 330 E33 will be 5210.11.4040, HTS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2, unbleached, plain weave, of number 42 or lower number, sheeting. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for the woven interlining fabric, designated as style 330 E34 will be 5516.41.0022, 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 cotton, unbleached or bleached, 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