CLA-2-54:RR:NC:TA:352 I84362

Mr. Sherman Pollack
Arc-Com Fabrics, Inc.
33 Ramland South
Orangeburg, NY 10962

RE: The tariff classification of 100% non-textured filament polyester plain woven fabric from Italy.

Dear Mr. Pollack:

In your letter dated July 12, 2002 you requested a tariff classification ruling.

The submitted sample, designated as style Tobey (mill name Tulipano), is a plain woven fabric composed of 100% non-textured filament polyester. It has been constructed from yarns of different colors. This fabric is manufactured using 22 decitex monofilaments in the warp and 22 decitex monofilaments in the filling. Weighing 22 g/m2, this product will be imported in 295 centimeter widths.

The applicable subheading for the plain woven fabric will be 5407.61.9945, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, of yarns of different colors, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 15.3 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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division