CLA-2-52:RR:NC:TA:352 H89964
Ms. Arlene Ing
AvLyn Creations
110 West 40th Street
New York, NY 10018
RE: The tariff classification of two quilt kits consisting of various sized rectangularly shaped pieces of printed 100% cotton plain woven fabric from Korea.
Dear Ms. Ing:
In your letter dated March 25, 2002 you requested a classification ruling. The samples that accompanied your correspondence are being returned as requested.
Two samples of what you describe as “Quilt Kits” accompanied your request for a ruling. Each of the kits, designated as styles “Variable Stars” and “Country Lane”, consist of cotton woven fabrics that have been cut to various sized rectangular shapes. Each of the rectangles has been printed with a different pattern or design but the construction of the fabrics that have been printed is identical. Each of the kits contains approximately 20 cut pieces of fabrics. The edges of the fabrics are either raw or contain a selvage but no hems have been sew to prevent unraveling. After sale in the United States the consumer follows a set of sewing instructions to produce a quilt by combining the cut shapes provided in the kit with separately purchased batting and sewing thread. In the condition as imported the kits do not contain either the batting or the thread.
Each of the rectangular shapes provided in both kits is cut from a 100% cotton printed plain woven fabric. The fabrics contain 26.77 single yarns per centimeter in the warp and 26.77 single yarns per centimeter in the filling. They are manufactured with 30/1 c.c. yarns in both the warp and the filling and weigh 111.5 g/m2. Based on the data provided, the average yarn number for each of these fabrics has been calculated to be 48 in the metric system.
Although you indicate that the kits have been produced in China, the fabrics that form the only components of the quilt kits have been produced in Korea. The finished Korean fabric is then sent to China where it is cut into various sized rectangles and packed. Consequently, the quilt kits for purposes of both duty assessment and quota and visa status are considered product of Korea.
The applicable subheading for the both quilt kits will be 5208.52.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, of numbers 43 to 68, printcloth, other. The duty rate will be 11.4 percent ad valorem.
Both quilt kits fall within textile category designation 315. Based upon international textile trade agreements products of Korea 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