CLA-2-58:RR:NC:TA:352 J89830
Ms. Liliana Vodinelic
Marvic Textiles Ltd.
Unit 1, Westpoint Trading Estate
Alliance Road
Acton, London W3 0RA, England
RE: The tariff classification of two embroidered woven fabrics from India.
Dear Ms. Vodinelic:
In your letter dated October 7, 2003 you requested a tariff classification ruling.
Two samples of embroidered woven fabric accompanied your request for a ruling. The first, designated as style Yamuna 1210, is an embroidered fabric characterized by a stylized floral motif. This item is constructed by embroidering wool threads onto a 100% cotton woven base fabric. The base fabric is a dyed fabric woven as a plain weave except that each group of two warp ends is woven as one (taped warp). This product contains 33.8 single yarns per centimeter in the warp and 12.6 single yarns per centimeter in the filling. The base fabric weighs 217 g/m2 and based on the data provided, the average yarn number has been calculated to be 21 in the metric system. The overall weight of the embroidered fabric is 613 g/m2 and it will be imported in 150 centimeter widths.
Style Charis 1216 is an embroidered fabric characterized by a stylized floral motif. This item is constructed by embroidering cotton threads onto a 100% carded wool woven base fabric. The base fabric is a dyed 2X2 twill woven fabric. This product contains 40 single yarns per centimeter in the warp and 24 single yarns per centimeter in the filling. The base fabric weighs 137 g/m2 and based on the data provided, the warp contains 2-ply yarns The overall weight of the embroidered fabric is 247 g/m2 and it will be imported in 150 centimeter widths
The applicable subheading for the woven fabric designated as style Yamuna 1210 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 0.8 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 ground fabrics without the embroidery is a 100% cotton dyed fabric woven as plain weave except that groups of two warp yarns are woven as one classifiable in subheading 5209.39.0060, HTS, which provides a rate of duty of 8.4 percent ad valorem, the rate of duty for the embroidered fabric will be 8.4 percent ad valorem.
The applicable subheading for the woven fabric designated as style Charis 1216 will be 5810.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, of wool or fine animal hair. The duty rate for this provision is governed by Additional U.S. Note 4 to Chapter 58 which provides that the rate of duty is 7.5 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 ground fabrics without the embroidery is a 100% carded wool dyed twill woven fabric classifiable in subheading 5111.11.7060, HTS, which provides a rate of duty of 26.1 percent ad valorem, the rate of duty for the embroidered fabric will be 26.1 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