CLA-2-52:OT:RR:NC:N3:352
Ms. Susan DeMasi
CHF Industries, Inc.
8701 Red Oak Blvd.
Charlotte, NC 28217
RE: The tariff classification of a cotton/polyester plain-weave fabric and an appliquéd and/or embroidered cotton woven strip from the Philippines, Vietnam or China
Dear Ms. DeMasi:
In your letter dated June 29, 2012, you requested a tariff classification ruling. Two samples of products to be used in your Decorative Hem Program were submitted with your inquiry.
The fabric described as “solid stock” is a bleached woven fabric. However, you indicate that the fabric may be imported either bleached or piece dyed. Although the solid stock fabric was described as a sateen weave 100% cotton fabric, CBP laboratory analysis indicates that the sample provided is a bleached fabric of plain weave construction, composed of 57.6% cotton and 42.4% polyester. It contains 46 single yarns per centimeter in the warp and 24 single yarns per centimeter in the filling, resulting in an Average Yarn Number of 65, and weighs 106.6 g/m2. Your correspondence indicates that this fabric will be imported in 310 centimeter widths and will be used for making sheets and pillowcases in the United States.
The fabric described as “6”wide continuous roll” is a bleached woven fabric embellished with embroidery and appliqué. The sample has four raw cut edges, with no selvages or hems. CBP laboratory analysis indicates that the base fabric is a bleached fabric of plain weave construction, composed of 100% carded cotton. It contains 56 single yarns per centimeter in the warp and 44 single yarns per centimeter in the filling, resulting in an Average Yarn Number of 79, and weighs 126 g/m2. Your correspondence indicates that it will be imported on rolls, 6 inches in width and approximately 25 to 50 meters in length. It will be used as a decorative trim on sheets and pillowcases which will be made in the United States.
The applicable subheading for the bleached, plain-woven base fabric described as “solid stock” and as tested, will be 5210.21.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2: bleached: plain weave: of numbers 43 to 68, poplin or broadcloth. The rate of duty will be 11.4% ad valorem.
The applicable subheading for the plain-woven base fabric described as “solid stock” but imported dyed a single uniform color (other than white), will be 5210.31.6020, HTSUS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2: dyed: plain weave: of numbers 43 to 68, poplin or broadcloth. The rate of duty will be 12.2% ad valorem.
The applicable subheading for the appliquéd and/or embroidered fabric described as “6”wide continuous roll” will be 5810.91.0020, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery: of cotton, other. The duty rate for this provision is governed by Additional U.S. Note 1 to Chapter 58, which states that the rate of duty is “free, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.” Since, the base fabric for this sample would be classifiable in subheading 5208.22.80, HTSUS, with a duty rate of 11.5%, the rate of duty for the embroidered fabric will be 11.5% percent ad valorem.
The holding set forth above applies only to the specific factual situations and merchandise descriptions as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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