CLA-2-58:RR:NC:TA:352 H89228
Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, Ohio 44236
RE: The tariff classification of two cotton corduroy fabrics from China.
Dear Ms. O’Shea-Moran:
In your letter dated March 8, 2002 you requested a classification ruling.
Two samples of woven pile fabric accompanied your request for a ruling. The first, designated as style SHA-1270-60, 28 Wale Corduroy, is a dyed woven weft pile fabric composed of 100% cotton. This product is a corduroy fabric containing approximately 11 wales per centimeter. Weighing 119 g/m2, this item will be imported in 111 centimeter widths. Style SHA-1271, 16 Wale Corduroy is a dyed woven weft pile fabric composed of 97% cotton and 3% spandex. This product is a corduroy fabric containing approximately 6.3 wales per centimeter. Weighing 301 g/m2, this item will be imported in 126 centimeter widths.
The applicable subheading for the cotton corduroy fabric designated as SHA-1270-60 will be 5801.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, cut corduroy, greater than 7.5 wales per centimeter. The duty rate will be 12.6 percent ad valorem.
The applicable subheading for the cotton corduroy fabric designated as SHA-1271 will be 5801.22.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, cut corduroy, other. The duty rate will be 20.8 percent ad valorem.
Both the corduroy fabrics fall within textile category designation 224. Based upon international textile trade agreements products of China 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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division