United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0852326 - NY 0852479 > NY 0852418

Previous Ruling Next Ruling

NY 852418

JUN 06 1990

CLA-2-50:S:N:N3H:352 852418


TARIFF NO.: 5007.20.0040

Ms. Ruth Jacobsen
Silk Dynasty Inc.
400 Logue Avenue
P.O. Box 7077
Mountain View, California 94039

RE: The tariff classification of hand-painted 100% silk woven fabric which has been woven in China and hand-painted in Taiwan.

Dear Ms. Jacobsen:

In your letter dated April 24, 1990 you requested a tariff classification ruling.

Your correspondence indicates that you are purchasing greige 100% filament silk woven fabric which has been produced in China and imported into the United States. You are contemplating exporting the greige silk to Taiwan along with acrylic paint where the greige fabric will be hand-painted and subsequently returned to the United States. After the hand-painted fabric is returned to the United States, it will be backed with paper and marketed as wall covering. The hand-painted fabric is composed of 100% filament silk and has been plain woven. It will be imported in 36.5 inch widths and weighs approximately 1.4 ounces per yard.

The applicable subheading for the hand-painted silk fabric will be 5007.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of silk or silk waste, other fabrics, containing 85 percent or more by weight of silk or silk waste other than noil silk, other, not jacquard woven, other. The rate of duty will be 5 percent ad valorem.

It should be noted that the cost of the greige silk fabric, as well as, the cost of the paint, if not included in the invoiced price, represent assists to the manufacturer. These assists must be added to the invoice price for the purposes of assessing duty. A copy of Importing Into The United States is attached. This publication will answer the questions on entry requirements that you posed in your correspondence.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: