CLA-2-58:OT:RR:NC:N3:352
Mr. Frank Cammarota
Zimmer + Rohde, Ltd
15 Commerce Road
Stamford, CT 06902
RE: The tariff classification of an embroidered rayon/flax fabric from India
Dear Mr. Cammarota:
In your letter dated January 7, 2015, you requested a tariff classification ruling. A sample was provided.
Style Kincaid #44093 is an embroidered woven fabric. Although in the original and subsequent submissions this product was described as consisting of varying and contradictory amounts of linen and cotton ground fabric embroidered with viscose rayon or cotton yarns, U.S. Customs and Border Protection (CBP) laboratory analysis, indicates that the sample provided consisted of a dyed plain weave ground fabric composed of 73.3% staple rayon and 26.7% staple flax, and weighs 318.4 g/m2. CBP lab analysis further indicates that the embroidery yarns are composed wholly of cotton. Your correspondence indicates that this fabric will be imported in widths of 139 centimeters.
The applicable subheading for fabric Style Kincaid #44093 will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: other, other, other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58, which states that the applicable rates of duty to subheading 5810.92.90 are 7.4% ad valorem, 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 item if not embroidered would be classifiable under subheading 5516.92.00, HTSUS, which provides for a rate of duty of 12% ad valorem, the general rate of duty for this embroidered fabric will be 12 % 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 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division