CLA-2-58:RR:NC:TA:352 I88765
Ms. Amanda M. Garland
F. Schumacher & Co.
1325 Cooch’s Bridge Road
Newark, DE 19713-2311
RE: The tariff classification of embroidered cotton fabric from India.
Dear Ms. Garland:
In your letter dated November 18, 2002 you requested a tariff classification ruling. The sample you submitted is being returned as requested.
The submitted sample, designated as design number 2620070, is an embroidered fabric characterized by a stylized floral motif formed from wool thread embroidered onto a greige cotton woven base fabric. The fabric that forms the base for the embroidery is a greige basket weave fabric composed of 100% cotton. Your correspondence indicates that this base fabric contains 18 warp ends per centimeter and 22 filling picks per centimeter. It is constructed using 10/1 c.c. yarns in both the warp and the filling. The embroidered fabric weighs 395 g/m2, and will be imported in 137 centimeter widths
The applicable subheading for the embroidered fabric will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, weighing over 200 g/m2. The duty rate for this provision is governed by additional U.S. Note 1 to Chapter 58 which provides that the rate of duty is 1.7 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 5209.19.0090, HTS, which provides a rate of duty of 6.5 percent ad valorem, the rate of duty for the embroidered fabric will be 6.5 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