CLA-2-55:RR:NC:TA:352 K86164

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a dyed rayon/nylon/spandex blend twill woven fabric from Taiwan.

Dear Mr. Schoenig:

In your letter dated May 20, 2004, on behalf of your client Mast Industries Inc., you requested a classification ruling. The submitted sample is being returned as requested.

The submitted sample, designated as style MK 6066, is a dyed 2 X 1 twill woven fabric composed of 77% staple rayon, 20% filament nylon and 3% filament spandex. It contains 39.4 warp ends per centimeter and 29.9 filling picks per centimeter. This product is constructed using 70 denier filament nylon yarns gimped around a core of 40 denier monofilament spandex in the warp and 10/1 c.c. staple rayon yarns in the filling. Weighing 245 g/m2, this fabric will be imported in 150 centimeter widths.

The applicable subheading for the twill woven fabric designated as style MK 6066 will be 5516.22.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, dyed, satin weave or twill weave. The duty rate will be 14.9 percent ad valorem.

This twill woven fabric falls within textile category designation 628. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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