CLA-2-58:RR:NC:TA:352 I80259
Ms. Liliana Vodinelic
Marvic Textiles Ltd.
Unit 1, Westpoint Trading Estate
Alliance Road
Acton, London W3 0RA, United Kingdom
RE: The tariff classification of two embroidered fabrics from India.
Dear Ms. Vodinelic:
In your letter dated March 21, 2002 you requested a tariff classification ruling.
Two samples of embroidered fabric accompanied your request for a ruling. The first, designated as style 1207-1 Gandara, is an embroidered fabric characterized by a stylized floral motif. It is produced by embroidering wool yarns onto a 100% cotton dyed basket woven base fabric which you state is handloomed.. The base fabric is formed by weaving groups of two warp ends over and under groups of two filling picks forming a basket weave. It contains approximately 22.8 warp ends per centimeter and 18 filling picks per centimeter. This product is constructed using 20/2 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. The base fabric weighs 280 g/m2 and will be imported in 130 centimeter widths. After being embroidered the total weight of the fabric is 500 g/m2.
Style 1211-2 Rose Sukri is an embroidered fabric characterized by a stylized floral motif. It is manufactured by using wool threads to embroider a base fabric composed of 100% cotton woven fabric. The base fabric is a dyed fabric woven as a plain weave except that each group of two warp threads is woven as one (taped warp). The base fabric contains 33.8 single yarns per centimeter in the warp and 12.6 single yarns per centimeter in the filling. It is produced using single ply yarns in both the warp and filling. This product weighs 217 g/m2, and will be imported in 150 centimeter widths. Based on data provided and our examination of the fabric, the average yarn number for the base fabric has been calculated to be 21 in the metric system. After being embroidered you indicate that the fabric will weigh 380 g/m2.
The applicable subheading for both embroidered fabrics will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, weighing over 200 g/m2. The duty rate for this provision is governed by additional U.S. Note 1 to Chapter 58 which provides that the rate of duty is 1.7% ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered. Since the base fabrics of both styles without the embroidery are classifiable in subheading 5209.39.00, HTS, which provides a rate of duty of 8.5% ad valorem, the rate of duty for the embroidered fabrics will be 8.5 percent ad valorem.
At the present time goods classifiable in subheading 5810.91.0020 are not subject to either quota restrains or visa requirements.
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