CLA-2-52:OT:RR:NC:TA:348

Ms. Lyn Antunes
Norman Krieger, Inc.
921 West Artesia Blvd.
Rancho Dominguez, CA 90220

RE: The tariff classification of two cotton denim fabrics from Mexico.

Dear Ms. Antunes:

In your letter dated July 31, 2008, on behalf of your client Twin Dragon, you requested a tariff classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style #7949M1I03, is a 2 X 1 right hand twill woven fabric composed of 100% cotton. It is constructed of yarns of different colors. It contains 26 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. Weighing 356 g/m2, this fabric will be imported in 25.59 centimeter widths. The average yarn number is 11.

Style #7848M1I03 is a dobby woven fabric composed of 100% cotton. It is constructed of yarns of different colors. It contains 26 single yarns per centimeter in the warp and 21 single yarns per centimeter in the filling. Weighing 339 g/m2, this fabric will be imported in 24.80 centimeter widths. The average yarn number is 13.

The applicable subheading for style #7949M1I03 will be 5209.42.0060, 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 more than 200 g/m2, of yarns of different colors, denim, other denim, weighing not more than 360 g/m2. The rate of duty will be 8.4%.

The applicable subheading for style #7848M1I03 will be 5209.42.0020, 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 more than 200 g/m2, of yarns of different colors, denim, blue denim, weighing not more than 360 g/m2. The rate of duty will be 8.4%

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/.

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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division