CLA-2-54:RR:NC:TA:352 C89817

Mr. Asher Rubinstein
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a polyester/cotton blend jacquard woven from Italy.

Dear Mr. Rubinstein:

In your letter dated June 29, 1998, on behalf of your client Robert Gaspard Co., Inc., you requested a tariff classification ruling.

Laboratory analysis of the submitted sample indicates that this jacquard woven fabric is composed of 50.5% filament polyester and 49.5% cotton. It contains 60.6 warp ends per centimeter and 18.1 filling picks per centimeter. This fabric is constructed using yarns of different colors and is characterized by complex woven design inserted periodically in the filling direction. Weighing 109.5 g/m2, this item will be imported in 150 centimeter widths. This product is design for the manufacture of liturgical clothing.

The applicable subheading for the jacquard woven fabric will be 5407.83.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The rate of duty will be 13.6 percent ad valorem.

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 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division