CLA-2-52:RR:NC:TA:352

Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of two 100% cotton plain woven fabrics constructed with yarns of different colors from China.

Dear Ms. Schaeffer:

In your letter dated November 7, 2006, on behalf of your client H.M. Richards, Inc., you requested a classification ruling. The submitted samples are being returned as requested.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style 2588-36 “Akela Olive”, is a plain woven fabric composed of 100% cotton. It is characterized by a plaid design created by using groups of yarns of different colors in both the warp and filling. The fabric contains 23 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. It is constructed using 12/1 c.c. yarns in the warp and 16/1 c.c. yarns in the filling. Weighing 185 g/m2, this item will be imported in 137 centimeter widths. Based on the data provided and our examination of the submitted sample, the average yarn number for this product has been calculated to be 24 in the metric system. Your correspondence indicates that this fabric will be used as an upholstery fabric.

Style 2587-36 “Artemis Olive” is a plain woven fabric composed of 100% cotton. It is characterized by a plaid design created by using groups of yarns of different colors in both the warp and filling. The fabric contains 23 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. It is constructed using 12/1 c.c. yarns in the warp and 16/1 c.c. yarns in the filling. Weighing 185 g/m2, this item will be imported in 137 centimeter widths. Based on the data provided and our examination of the submitted sample, the average yarn number for this product has been calculated to be 24 in the metric system. Your correspondence indicates that this fabric will be used as an upholstery fabric.

The applicable subheading for the two plain woven fabric designated as styles 2588-36 “Akela Olive” and 2587-36 “Artemis Olive” will be 5208.42.3000, 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, of yarns of different colors, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number. The duty rate will be 8.1 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/.

Both plain woven fabrics fall within textile category 218. At the present time goods produced in China that fall within textile category 218 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