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NY H88251

May 3, 2002

CLA-2-58:RR:NC:TA:352 H88251


TARIFF NO.: 5810.91.0020

Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, Ohio 44236

RE: The tariff classification of an embroidered cotton fabric from India.

Dear Ms. O’Shea-Moran:

In your letter dated February 18, 2002 you requested a tariff classification ruling.

The submitted sample, designated as style VS 666 Poplin with Snowflake, is an embroidered fabric characterized by a stylized snowflake in gold thread embroidered onto a bleached white base fabric. The base fabric onto which the snowflakes have been embroidered is a bleached plain woven fabric composed of 100% cotton. Laboratory analysis indicates that this base fabric contains 51.9 single yarns per centimeter in the warp and 25.9 single yarns per centimeter in the filling. It has been constructed using 40/1 c.c. yarns in both the warp and the filling. Weighing 112 g/m2, this fabric will be imported in 110 centimeter widths. Based on the data developed by the Customs laboratory the average yarn number for the base fabric has been calculated to be 69 in the metric system.

The applicable subheading for the cotton embroidered fabric will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. 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 fabric without the embroidery is classifiable in subheading 5208.22.80, HTS, which provides a rate of duty of 11.9% ad valorem, the rate of duty for the embroidered fabric will be 11.9 percent ad valorem.

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.


Robert B. Swierupski

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