CLA-2-52:RR:NC:TA:352 E83223
Mr. Spencer Tse
Ansley Collection Inc.
227 Union Ave., Suite C
Holbrook, NY 11741
RE: The tariff classification of a100% cotton canvas woven fabric from Germany.
Dear Mr. Tse:
In your letter dated May 3, 1999 you requested a classification ruling. The return of your sample is not possible since it was consumed in analysis.
The submitted sample is a plain woven 100% cotton canvas that has been printed with a floral design. Laboratory analysis indicates that this product contains 26 single yarns per centimeter in the warp and 26 single yarns per centimeter in the filling. It is constructed using 6-ply yarns in both the warp and the filling. Weighing 308.4 g/m2, this product will be imported cut into squares or rectangles of varying sizes depending on the size of the design printed on the fabric. Based on the data developed by the Customs Laboratory, the average yarn number for this item has been calculated to be 16 in the metric system. In a telephone conversation you indicated that the fabric will be woven in Germany, sent to China where it will be hand painted and cut to the appropriately sized square or rectangle. After importation into the United States, the painted canvas will be packed in a craft kit and sold as part of an embroidery kit.
The applicable subheading for the 100% cotton canvas will be 5209.51.6090, 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 more than 200 g/m2, printed, plain weave, other, plain weave duck. The duty rate will be 8.6 percent ad valorem.
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 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division