CLA-2-52:RR:NC:TA:352 F82842
Mr. Bob Glover
L.E. Coppersmith, Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245
RE: The tariff classification of five cotton/synthetic fiber 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 accompanied your request for a ruling. All the fabrics are designated as pattern 2408 and vary only in color. The first, designated as “White-Solid Dyed” is a 2X1 twill woven fabric composed of 69.3% cotton, 26.4% filament polyester and 4.3% filament spandex. The filling yarns consist of one ply cotton fiber yarns while the warp yarns consist of a multi-filament polyester yarn combined with a mono-filament spandex yarn. The fabric is white in color and your letter indicates that this fabric has been dyed white. Weighing approximately 215 g/m2, this item will be imported in 150 centimeter widths.
Style “Beige-Solid Dyed” is a 2X1 twill woven fabric composed of 70% cotton, 26.1% filament polyester and 3.9% filament spandex. The filling yarns consist of one ply cotton fiber yarns while the warp yarns consist of a multi-filament polyester yarn combined with a mono-filament spandex yarn. Laboratory analysis indicates the cotton yarns have been colored a dark tan while the polyester is a lighter shade of tan. Since the yarns are different shades of the same color, the fabric is considered to be made of yarns of different colors. Weighing approximately 215 g/m2, this item will be imported in 150 centimeter widths.
Style “Orange-Piece Dyed (two tone colors)” is a 2X1 twill woven fabric composed of 68.4% cotton, 27.2% filament polyester and 4.4% filament spandex. The filling yarns consist of one ply cotton fiber yarns while the warp yarns consist of a multi-filament polyester yarn combined with a mono-filament spandex yarn. The fabric has had the cotton filling yarns colored orange while the polyester in the warp has been colored yellow. Although your correspondence indicates this fabric has been piece dyed the various fibers have been colored different colors and therefore this fabric is considered to be a woven fabric of yarns of different colors. Weighing approximately 215 g/m2, this item will be imported in 150 centimeter widths.
Style “Navy-Piece Dyed (two tone colors)” is a 2X1 twill woven fabric composed of 71.1% cotton, 24.3% filament polyester and 4.6% filament spandex. The filling yarns consist of one ply cotton fiber yarns while the warp yarns consist of a multi-filament polyester yarn combined with a mono-filament spandex yarn. The fabric has had the cotton filling yarns colored blue-gray while the polyester in the warp has been colored blue-black. Although your correspondence indicates this fabric has been piece dyed the various fibers have been colored different colors and therefore this fabric is considered to be a woven fabric of yarns of different colors. Weighing approximately 215 g/m2, this item will be imported in 150 centimeter widths.
Style Burgundy is a 2X1 twill woven fabric composed of 71.7% cotton, 24.3% filament polyester and 4.5% filament spandex. The filling yarns consist of one ply cotton fiber yarns while the warp yarns consist of a multi-filament polyester yarn combined with a mono-filament spandex yarn. The fabric has had the cotton filling yarns colored red while the polyester in the warp has been colored black. Although your correspondence indicates this fabric has been piece dyed the various fibers have been colored different colors and therefore this fabric is considered to be a woven fabric of yarns of different colors. Weighing approximately 215 g/m2, this item will be imported in 150 centimeter widths.
The applicable subheading for the fabric designated as “White-Solid Dyed” will be 5211.22.0020, 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, bleached, 3-thread or 4-thread twill, including cross twill, not napped. The duty rate will be 8.6 percent ad valorem.
The applicable subheading for the fabrics designated as “Orange-Piece Dyed (two tone colors)”, “Beige-Solid Dyed”, “Navy-Piece Dyed (two tone colors)” and “Burgundy” will be 5211.43.0030, 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, of yarns of different colors, other fabrics of 3-thread or 4-thread twill, including cross twill, not napped. The duty rate will be 8.7 percent ad valorem.
Style “White-Solid Dyed” 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.
Styles “Navy-Piece Dyed (two tone colors)”, “Orange-Piece Dyed (two tone colors)”, “Beige-Solid Dyed” and “Burgundy” fall within textile category designation 218. 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