CLA-2-54:RR:NC:TA:352 K80816

Ms. Susan D. Klingbeil
Ikea
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a 100% polyester unbleached or bleached open-work warp knit fabric and a 100% polyester jacquard woven fabric of yarns of different colors from China.

Dear Ms. Klingbeil:

In your letter dated December 1, 2003 you requested a classification ruling.

Two samples of fabric accompanied your request for a ruling. The first, designated as style “Alvine Spets” article 300-761-59, is an unbleached or bleached warp knit fabric composed of 100% filament polyester. It is characterized by an open-work design with an inwrought stylized floral motif. This product is constructed using a combination of 100 denier and 150 denier filament polyester yarns. Weighing 68 g/m2, this fabric will be imported in 145 centimeter widths.

Style “Alvine Blank” article 800-707-77 is a jacquard woven fabric said to be composed of 100% textured filament polyester. It is constructed using yarns of different colors and contains 118 single yarns per centimeter in the warp and 75 single yarns per centimeter in the filling. This product is manufactured using 72 denier textured filament yarns in the warp and 108 denier textured filament yarns in the filling. Weighing 196 g/m2, this item will be imported in 145 centimeter widths. It is characterized by a woven floral motif.

The applicable subheading for the warp knit fabric designated as style “Alvine Spets” article 300-761-59 will be 6005.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, unbleached or bleached, open-work fabrics. The duty rate will be 10.4 percent ad valorem in 2003 and 10 percent ad valorem in 2004.

The applicable subheading for the jacquard woven fabric designated as style “Alvine Blank” article 800-707-77 will be 5407.53.2060, 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 textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 12.5 percent ad valorem in 2003 and 12 percent ad valorem in 2004.

The jacquard woven fabric designated as style “Alvine Blank” article 800-707-77 falls within textile category designation 620. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. At the present time the warp knit fabric designated as style “Alvine Spets” article 300-761-59 is not subject to either visa requirements or quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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