CLA-2-53:S:N:N6:352 887530

Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
845 Third Avenue
New York, NY 10022

RE: The tariff classification of woven linen fabric from Ireland.

Dear Mr. Zelman:

In your letter dated June 17, 1993, on behalf of your client Samuel Haber's Sons, you requested a tariff classification ruling.

You have submitted a sample of plain woven fabric that is identified as style no. 12764. It is composed of 100% unbleached linen. This merchandise contains approximately 21 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. The fabric will be imported in 80 centimeter widths.

The applicable subheading for the linen fabric will be 5309.11.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of flax, containing 85 percent or more by weight of flax, unbleached or bleached, other. The rate of duty will be 3 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