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NY J87837

August 6, 2003

CLA-2-58:RR:NC:TA:352 J87837


TARIFF NO.: 5810.91.0010

Ms. Amanda M. Garland
F. Schumacher & Co.
1325 Cooch’s Bridge Road
Newark, DE 19713-2311

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

Dear Ms. Garland:

In your letter dated August 1, 2003 you requested a tariff classification ruling. The portion of the fabric that has not been consumed in analysis is being returned to you.

The submitted sample, designated as series design 3300032 “Wentworth Crewel”, is an embroidered fabric consisting of a 100% cotton ground fabric embroidered with 100% wool yarns. It is characterized by a stylized floral motif created by the wool embroidery yarns. The fabric as a whole is composed of 60% wool and 40% cotton. The ground fabric is a dyed 100% cotton fabric which has been woven with a plain weave except that each group of two warp ends have been woven as one (taped warp). It contains 17 single yarns per centimeter in the warp and 12 single yarns per centimeter in the filling. The ground fabric weighs 213 g/m2. Based on the data provided, the average yarn number for the ground fabric has been calculated to be 13 in the metric system. The embroidered fabric weighs 534 g/m2 and will be imported in 150 centimeter widths.

Your correspondence suggests that you believe that this product is classifiable in subheading 5810.99.1000, Harmonized Tariff Schedules of the United States (HTS). Further, it is your belief that the duty rate for this product is set by the rate that applies to the ground fabric which you indicate should be subheading 5209.31.6090. Both these assumptions are flawed. While there is no doubt that this fabric is an embroidered fabric classifiable in heading 5810, your assumption that it should be classified as fabric of wool or fine animal hair is incorrect. Subheading Note 2 to Section XI provides that:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would have been selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretive rule 3 shall be taken into account;

(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(c) In the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidery threads alone.

Since the embroidered fabric before us for consideration is an embroidered fabric classifiable in 5810 and has a visible ground, it would be considered to be made of cotton in accordance with subheading note 2(B)(c) to section XI. Consequently classification as proposed by the inquirer as an embroidered fabric of wool is not possible.

Your assumption that the rate of duty should be derived from classifying the ground fabric in 5209.31.6090 is likewise flawed. The ground fabric is not plain woven but has a taped warp. Since it does not meet the definition for a plain woven fabric in subheading Note 1(k) to Section XI, it cannot be classified in subheading 5209.32, HTS, which requires the fabric to be plain woven. Based on its weave, density and condition, the ground fabric is classifiable in subheading 5209.39.0060

The applicable subheading for the embroidered fabric designated as series design 3300032 “Wentworth Crewel” 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 0.8 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the ground fabrics without the embroidery is a 100% cotton dyed fabric woven as plain weave except that groups of two warp yarns are woven as one classifiable in subheading 5209.39.0060, HTS, which provides a rate of duty of 8.4 percent ad valorem, the rate of duty for the embroidered fabric will be 8.4 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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