CLA-2-52:OT:RR:NC:TA:352
Mr. Dan Nation
THIS Co.
16 Cypress Avenue, No. 421
Brooklyn, NY 11237
RE: The tariff classification of a hand-loomed plain woven cotton fabric from China
Dear Mr. Nation:
In your letter dated August 10, 2010, you requested a tariff classification ruling.
The submitted sample, designated as style “Indigo Dyed Cotton”, is a dyed, plain woven fabric. Your letter indicates that it is composed of 100% cotton, constructed using 21 warp ends and 24 filling picks per centimeter, and weighs 162 g/m2. This fabric will be imported in rolls 20-25 yards long, in widths of 38 or 80 centimeters. Your correspondence indicates this product has been hand-loomed and finished with a “hand brushed-on coating of home-made amylaceous solution,” and can be used for upholstery, drapery or apparel.
If, in accordance with procedures established by the United States Trade Representative, this fabric has been made on a hand loom (i.e., a nonpower-driven loom) by a cottage industry, and prior to exportation has been so certified by an official of a government agency of the country where the fabric was produced, then the applicable subheading for the woven fabric will be 5208.32.1000, 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, dyed, plain weave, weighing more than 100 g/m2, certified hand-loomed fabrics. The duty rate will be 3 percent ad valorem. The applicable subheading for the cotton plain-woven fabric, if not hand-loomed or if not properly certified, will be 5208.32.3040, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2: dyed: plain weave, weighing more than 100 g/m2: other: of number 42 or lower number, sheeting. The duty rate will be 7 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/.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division