CLA-2-58:RR:NC:TA:352 G80836
Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road, 2nd Floor
Valley Stream, NY 11580
RE: The tariff classification of two embroidered fabrics from India.
Dear Mr. Weinrauch:
In your letter dated August 3, 2000, on behalf of your client Nipkow and Kobelt Inc., you requested a tariff classification ruling. The samples submitted are being retained for reference purposes.
The samples submitted, designated as styles CB-03 and CB-05, are embroidered fabrics which share the same base fabric. They vary in the decorative woven fabric that has been appliqued along one edge of the base fabric. The base fabric is a 100% cotton plain woven fabric manufactured with yarns of different colors. It contains 28 single yarns per centimeter in the warp and 27 single yarns per centimeter in the filling. The base fabric is constructed using 40/1 c.c. yarns in both the warp and the filling. Weighing 81 g/m2, this product will be imported in 112 centimeter widths. Based on the data submitted, the average yarn number for the base fabric has been calculated to be 67 in the metric system. The fabric used as an applique in style CB-03 is a jacquard woven fabric strip approximately 3 inches in width. It is sewn along one side of the base fabric. It is constructed with 80 denier filament polyester yarns in the warp and 40/1 c.c. acrylic yarns in the filling. It features a complex woven design. The fabric used as an applique in style CB-05 is a dobby woven fabric strip approximately 3 inches in width. This strip is sewn along one side of the base fabric. It is constructed with a combination of 100/2 c.c. cotton and 100/2 denier filament rayon yarns in the warp and 40/1 c.c. cotton yarns in the filling. It features a complex woven design characterized by a chevron pattern.
The applicable subheading for the two embroidered fabrics will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. The rate of duty will be 11.4 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 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division