CLA-2-52:OT:RR:NC:N3:352
Mr. Jeffrey Schwartz
Alston & Bird LLP
The Atlantic Building
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of five 100% cotton lightweight woven fabrics from China
Dear Mr. Schwartz:
In your letter dated December 16, 2011, on behalf of DeRoyal Textiles Inc., you requested a tariff classification ruling. Five samples were submitted with your inquiry.
“Gauze Sample 1”, according to the information and sample provided, is a bleached, plain woven fabric, composed of single yarns of 100% carded cotton, and is constructed using 5.12 warp ends and 1.83 filling picks per centimeter, weighs 12.03 gm2, and has an average yarn number of 55. (Please note that, according to Additional U.S. Note 3 to Chapter 52, “fractions in the resulting ‘number’ shall be disregarded.”) The fabric will be imported in 153.67 centimeter widths.
“Gauze Sample 2” is a bleached, plain woven fabric composed of single yarns of 100% carded cotton and is constructed using 8 warp ends and 3.67 filling picks per centimeter, weighs 18.82 gm2, and has an average yarn number of 62. The fabric will be imported in 139.7 centimeter widths.
“Gauze Sample 3” is a bleached, plain woven fabric composed of single yarns of 100% carded cotton and is constructed using 7.48 warp ends and 4.46 filling picks per centimeter, weighs 16.39 gm2, and has an average yarn number of 72. The fabric will be imported in 91.44 centimeter widths.
“Gauze Sample 4” is a bleached, plain woven fabric composed of single yarns of 100% carded cotton and is constructed using 7.35 warp ends and 6.17 filling picks per centimeter, weighs 20.59 gm2, and has an average yarn number of 65.66. The fabric will be imported in 93.98 centimeter widths.
“Gauze Sample 5” is a bleached, plain woven fabric composed of single yarns of 100% carded cotton and is constructed using 9.58 warp ends and 7.61 filling picks per centimeter, weighs 26.9 gm2, and has an average yarn number of 63. The fabric will be imported in 92.71 centimeter widths.
Additional U.S. Note 3 (b) to Chapter 52 states:
Unless the context otherwise requires, provisions relating to one or more weaves embrace only those fabrics which (excluding selvage) are wholly of the specified weave or weaves, including combinations exclusively thereof.
In your submission you suggest classification as cotton gauze (leno-woven) fabric under subheading 5803.00.1000 of the Harmonized Tariff Schedule of the United States, (HTSUS), because you state that the selvages are leno. However, leno is one of the standard selvages made on a shuttleless loom. Therefore, classification as leno-woven fabric is precluded, as the body of the fabric is plain-woven and according to the note cited above, the selvage is excluded in determining the classification.
The applicable subheading for Gauze Samples 1, 2, 4 and 5 will be 5208.21.4090, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68, cheesecloth. The duty rate will be 10.2% ad valorem.
The applicable subheading for Gauze Sample 3 will be 5208.21.6090, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing not more than 100 g/m2, of number 69 or higher number, cheesecloth; lawns, voiles or batistes. The duty rate will be 11.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division