CLA-2-58:RR:NC:TA:352 J83290
Ms. Beth Ring
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of an embroidered quilted product from India.
Dear Ms. Ring:
In your letter dated April 11, 2003, on behalf of your client Fabricut, Inc., you requested a tariff classification ruling. The portion of the sample that has not been destroyed in analysis is being returned as requested.
The submitted sample, designated as style PEC 2385, is an embroidered quilted fabric. It is constructed by stitching together a 100% silk plain woven face fabric, a 100% cotton plain woven backing fabric and a polyester batting that forms a central layer between the face and backing fabrics. The stitching that bonds the three layers together forms a characteristic diamond pattern. After the production of the quilted three-layer product, the item is then embroidered with a circular design at each corner of the diamonds that have been previously formed during the quilting process. The silk face fabric is said to weigh 292 g/m2, while the cotton woven backing fabric is estimated to weigh less than 100 g/m2. This product will be imported in 132 centimeter widths. Your correspondence indicates that this product will be used in the production of various home furnishings such as draperies and bedspreads.
The applicable subheading for the embroidered fabric will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs. The duty rate for this provision is governed by additional U.S. Note 5 to Chapter 58 which provides that the rate of duty is 4.6 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the base product without the embroidery is the quilted item classifiable in subheading 5811.00.40, HTS, which provides a rate of duty of 0.4 percent ad valorem, the rate of duty for the embroidered fabric will be 4.6 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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division