CLA-2-54:RR:NC:TA:352 F82840
Mr. Bob Glover
L. E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245
RE: The tariff classification of five twill woven fabrics from Taiwan.
Dear Mr. Glover:
In your letter dated January 19, 2000, on behalf of your client Neman Brothers Inc., you requested a classification ruling.
Five samples of woven fabric sharing a single pattern number (6301) and differentiated by color name accompanied your request for a ruling. The first, designated as “Brown-Piece Dyed”, is a twill woven fabric composed of yarns of different colors. It is composed of 45.3% cotton, 51.9% filament nylon and 2.8% filament spandex. The warp is constructed with single ply nylon multi-filaments while the filling is constructed with single ply core spun cotton/spandex yarns. This fabric contains 55.1 single yarns per centimeter in the warp and 21.3 single yarns per centimeter in the filling. Weighing 242.2 g/m2, this product will be imported in 115 centimeter widths.
The sample designated as “Taupe-Solid Dyed”, is a twill woven fabric composed of yarns of different colors. It is composed of 47% cotton, 50% filament nylon and 3% filament spandex. The warp is constructed with single ply nylon multi-filaments while the filling is constructed with single ply core spun cotton/spandex yarns. This fabric contains 55.1 single yarns per centimeter in the warp and 25.2 single yarns per centimeter in the filling. Weighing 277.9 g/m2, this product will be imported in 115 centimeter widths. Although you indicate that this fabric has been dyed a single solid color, examination of the fabric indicates that the warp and filling have been dyed different colors.
The sample designated as “Gold-Solid Dyed”, is a twill woven fabric composed of yarns of different colors. It is composed of 48.3% cotton, 48.4% filament nylon and 3.3% filament spandex. The warp is constructed with single ply nylon multi-filaments while the filling is constructed with single ply core spun cotton/spandex yarns. This fabric contains 54.3 single yarns per centimeter in the warp and 23.2 single yarns per centimeter in the filling. Weighing 258.9 g/m2, this product will be imported in 115 centimeter widths. Although you indicate that this fabric has been dyed a single solid color, examination of the fabric indicates that the warp and filling have been dyed different colors.
The sample designated as “Tan-Solid Dyed”, is a twill woven fabric composed of yarns of different colors. It is composed of 49.5% cotton, 47.2% filament nylon and 3.3% filament spandex. The warp is constructed with single ply nylon multi-filaments while the filling is constructed with single ply core spun cotton/spandex yarns. This fabric contains 50.4 single yarns per centimeter in the warp and 22.8 single yarns per centimeter in the filling. Weighing 247 g/m2, this product will be imported in 115 centimeter widths. Although you indicate that this fabric has been dyed a single solid color, examination of the fabric indicates that the warp and filling have been dyed different colors.
The sample designated as “Black-Solid Color”, is a twill woven fabric that has been dyed a single uniform color. It is composed of 50.1% cotton, 46.9% filament nylon and 3% filament spandex. The warp is constructed with single ply nylon multi-filaments while the filling is constructed with single ply core spun cotton/spandex yarns. This fabric contains 53.5 single yarns per centimeter in the warp and 23.6 single yarns per centimeter in the filling. Weighing 255 g/m2, this product will be imported in 115 centimeter widths.
The applicable subheading for the four fabrics designated as “Brown-Piece Dyed”, “Taupe-Solid Dyed”, “Gold-Solid Dyed” and “Tan-Solid Dyed” will be 5407.83.0040, 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, satin weave or twill weave. The duty rate will be 11.9 percent ad valorem.
The applicable subheading for the fabric designated as “Black-Solid Color” will be 5211.32.0020, Harmonized Tariff Schedule of the United States (HTS), 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 more than 200 g/m2, dyed, 3-thread or 4-thread twill, including cross twill, not napped. The duty rate will be 8.7 percent ad valorem.
The four fabrics designated as “Brown-Piece Dyed”, “Taupe-Solid Dyed”, “Gold-Solid Dyed” and “Tan-Solid Dyed” fall within textile category designation 628. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The fabric designated as “Black-Solid Color” falls within textile category designation 317. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division