CLA-2-52:RR:NC:TA:352 M87148
Mr. Pete Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104
RE: The tariff classification of three 100% cotton unbleached woven fabrics from China or Pakistan.
Dear Mr. Mento:
In your letter dated October 10, 2006, on behalf of your client Louisville Bedding Company, you requested a classification ruling.
Three samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as “Sample One”, indicates that it is an unbleached woven fabric composed of 100% cotton. It is characterized by a complex interlacing pattern featuring vertical stripes created by alternating filling and warp face weaves. It contains 52.1 single yarns per centimeter in the warp and 42.7 single yarns per centimeter in the filling. This fabric is manufactured using 1-ply yarns in the warp and 2-ply yarns in the filling. Weighing 152.2 g/m2, this product will be imported in a variety of widths ranging between 221 centimeters and 305 centimeters. Based on the data developed by the Customs’ Laboratory, the average yarn number for this fabric has been calculated to be 62 in the metric system. Your correspondence indicates that this item will be used in the manufacture of mattress pads and pillow shells.
Laboratory analysis of the sample designated as “Sample Two” indicates that it is an unbleached 4 X 1 satin woven fabric composed of 100% cotton. It is characterized by a smooth lustrous surface created by the long floats on the fabric’s surface. It contains 85.9 single yarns per centimeter in the warp and 64.9 single yarns per centimeter in the filling. This fabric is manufactured using 80/1 c.c. yarns in the warp and 80/2 c.c. yarns in the filling. Weighing 129.7 g/m2, this product will be imported in a variety of widths ranging between 221 centimeters and 305 centimeters. Based on the data developed by the Customs’ Laboratory, the average yarn number for this fabric has been calculated to be 116 in the metric system. Your correspondence indicates that this item will be used in the manufacture of mattress pads and pillow shells.
Laboratory analysis of the sample designated as “Sample Three” indicates that it is an unbleached satin woven fabric composed of 100% cotton. It is characterized by alternating stripes of warp face and filling face satin weave. It contains 85.3 single yarns per centimeter in the warp and 46.7 single yarns per centimeter in the filling. This fabric is manufactured using 80/1 c.c. yarns in the warp and 80/2 c.c. yarns in the filling. Weighing 112.4 g/m2, this product will be imported in a variety of widths ranging between 221 centimeters and 305 centimeters. Based on the data developed by the Customs’ Laboratory, the average yarn number for this fabric has been calculated to be 117 in the metric system. Your correspondence indicates that this item will be used in the manufacture of mattress pads and pillow shells.
The applicable subheading for the woven fabric designated as “Sample One” will be 5208.19.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, other fabrics, other, of numbers 43 to 68. The duty rate will be 9 percent ad valorem.
The applicable subheading for the two satin woven fabrics designated as “Sample Two” and “Sample Three” will be 5208.19.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, other fabrics, satin weave or twill weave, sateens. The duty rate will be 7.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The fabric designated as “Sample One” falls within textile category 220 while the fabrics designated as “Sample Two” and “Sample Three” fall with textile category 326. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China and falling within either textile category 220 or 326 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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