CLA-2-51:S:N:N3H:352 868528

Ms. Sandi Siegel
M. E. Dey & Co., Inc.
P.O. Box 37165
Milwaukee, WI 53237-0165

RE: The tariff classification of combed wool/cotton woven fabric from England.

Dear Ms. Siegel:

In your letter dated October 31, 1991, received in our office on November 4, 1991, on behalf of your client Robert Gaspard, Co., you requested a tariff classification ruling. You have submitted a sample of woven fabric, identified as style #309. Information provided indicates that this merchandise is composed of 55% combed wool and 45% cotton. This fabric is woven with a complex weave characterized by two warped yarns (taped warped) that are woven as one. It has been dyed a single uniformed color. Your inquiry states that this product will be used to manufacture liturgical vestments.

The applicable subheading for the woven fabric will be 5112.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of combed wool or of fine animal hair, other, other, other, mixed mainly or solely with cotton. The rate of duty will be 33 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