CLA-2-52:RR:NC:TA:352 R04314

Mr. Anthony J. Daley
Art Workers Limited
15 Montholme Road
Battersea, London, United Kingdom SW11 6HX

RE: The tariff classification of a printed 100% cotton plain woven fabric from India.

Dear Mr. Daley:

In your letter dated June 29, 2006 you requested a tariff classification ruling.

The item designated as “Cotton Lawn” is a printed plain woven fabric composed of 100% cotton. It is characterized by an intricate printed design featuring a stylized floral motif. It contains 55.9 single yarns per centimeter in the warp and 45.3 single yarns per centimeter in the filling. You state it is constructed using 70/1 c.c. cotton yarns in the warp and 100/1 c.c. cotton yarns in the filling. Weighing 78 g/m2, this product will be imported in 150 centimeter widths. Based on the data provided the average yarn number for this fabric has been calculated to be 129 in the metric system. Your correspondence indicates that this item will be used in the manufacture of various articles of apparel.

The applicable subheading for the plain woven fabric will be 5208.51.8090, 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, printed, plain weave, weighing not more than 100 g/m2, other, of number 69 or higher number, cheesecloth, lawns, voiles or batistes. The rate of duty will be 12.5 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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division