CLA-2-55:RR:NC:TA:352 I87315

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of two 100% staple acrylic plain woven fabric constructed with yarns of different colors from Spain.

Dear Mr. Hoffacker:

In your letter dated October 7, 2002, on behalf of your client S.A. Recasens, you requested a tariff classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style R-842, is a plain woven fabric composed of 100% staple acrylic. It is constructed using two ply staple acrylic yarns in both the warp and the filling. It contains 30.5 warp ends per centimeter and 14 filling picks per centimeter. This product is characterized by having been manufactured with yarns of different colors that have been arranged in the fabric to create stripes of varying widths. Weighing approximately 290 g/m2, this fabric will be imported in 120 centimeter widths. Style R-701 is identical in construction and fiber content to the previously described fabric and varies only in the color combination of the yarns used in its manufacture. Your correspondence indicates that both fabrics will be used in the manufacture of awnings.

The applicable subheading for the two plain woven fabrics identified as styles R-842 and R-701 will be 5512.29.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, containing 85 percent or more by weight of acrylic or modacrylic staple fibers, other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 13 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