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NY H83471

July 23, 2001

CLA-2-52:RR:NC:TA:352 H83471


TARIFF NO.: 5209.51.6090

Mr. Neil Finkelstein
Westex Corporation
2204 Morris Avenue
Union, New Jersey 07083

RE: The tariff classification of 100% cotton needlepoint canvas from Germany.

Dear Mr. Finkelstein:

In your letter dated July 17, 2001 you requested a tariff classification ruling.

The submitted sample, designated as Zweigert #9281 Mono Deluxe Canvas, is a plain woven hand-painted needlepoint canvas composed of 100% cotton. It contains 14 warp ends per inch and 14 filling picks per inch. Each yarn in both the warp and filling is a 5-ply yarn. Weighing approximately 335.7 g/m2, the canvas will be imported cut to a square measuring 17.75 inches on a side. Based on the data provided and our examination of the sample, the average yarn number for this product has been calculated to be 16 in the metric system. Your correspondence indicates that this product will be woven in Germany, shipped to China for hand painting and subsequently imported into the United States. The canvases will be sold through craft stores for use as grounds for needlepoint wall hangings.

Your letter suggests that you believe that this product should be classified as a furnishing of cotton in subheading 6304.92.00, HTS. However, classification in that subheading is precluded by operation of Note1 to Chapter 63 which limits Subchapter 1 to Chapter 63 to made up articles of textile fabric. Since the needlepoint canvases are not considered “made up” within the meaning of Note 7 to Section XI, they are excluded from classification in subheading 6304.92.0000, HTS.

The applicable subheading for the needlepoint canvas will be 5209.51.6090, 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 more than 200 g/m2, printed, plain weave, other, plain weave duck. The rate of duty will be 8.6 percent ad valorem.

At the present time, goods classifiable in subheading 5209.51.6090 that are produced in Germany are not subject to either visa requirements or quota restraints.

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.


Robert B. Swierupski

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