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NY I89173

December 23, 2002

CLA-2-58:RR:NC:TA:352 I89173


TARIFF NO.: 5810.92.9080

Mr. Benjie Manio
Greatex Mills, Inc.
433 Chabanel West #1204
Montreal, Quebec, Canada H2N 2J8

RE: The tariff classification of an embroidered satin woven fabric from China.

Dear Mr. Manio:

In your letter dated December 19, 2002 you requested a tariff classification ruling.

The submitted sample is a 100% polyester woven fabric that has been embroidered. The base fabric is a 4 X 1 satin woven fabric constructed from yarns of different colors. It is composed of 60.3% staple polyester and 39.7% filament polyester. The base fabric is characterized by having a suede-like surface that has been produced by a sanding or brushing process. It contains 100.7 warp ends per centimeter and 37 filling picks per centimeter. The buffing process has broken some of the fibers in a portion of the yarns that form the base fabric transforming the fiber in these yarns into staple fiber. Weighing 226.3 g/m2, the fabric will be imported in 150 centimeter widths. After the brushing process the base fabric has been embroidered with decorative stitches.

The applicable subheading for the embroidered fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.6 percent 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 5515.12.0040, HTS, which provides a rate of duty of 13 percent ad valorem in 2002 and 12.5 percent ad valorem in 2003, the rate of duty for the embroidered fabric will be 13 percent ad valorem in 2002 and 12.5 percent ad valorem in 2003.

Goods classifiable in subheading 5810.92.9080, HTS, produced in China are not subject to either quota restraints 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.


Robert B. Swierupski

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