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NY K80710

December 12, 2003

CLA-2-63:RR:NC:N3:351 K80710


TARIFF NO.: 6307.90.9889, 5810.91.0020

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
JFK Int'l Airport
Bldg. 80, Suite 227
Jamaica, NY 11430

RE: The tariff classification of fabrics from India.

Dear Mr. Pipitone:

In your letter dated November 13, 2003, you requested a ruling on behalf of Voyage Decoration, Ltd., of Glasgow, Scotland, on tariff classification.

You submitted three samples of woven cotton fabric. The first is an embroidered patchwork fabric called Jungle Patchwork. It is constructed of patches, each 4” x 3½”, sewn together. Appliques of animals (elephants, giraffes) are sewn on and embroidery stitches are used to accent them.

The second sample is Lankawi-Java. It is constructed of panels that are approximately 6½” wide and sewn together with a one-inch-wide narrow fabric in between.

You suggest that these fabrics are classifiable in heading 5810, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips, or in motifs. However, the scope of heading 5810 (with the exception of motifs) requires that the base fabric not be made up within the meaning of Note7 to Section XI, HTS. These fabrics are made up by virtue of the assembly of the various pieces.

The applicable subheading for Jungle Patchwork and Lankawi-Java will be 6307.90.9889, HTS, which provides for other made up articles, other. The general rate of duty will be seven percent ad valorem. The rate of duty in 2004 will also be seven percent ad valorem. The third sample is called Jungle Voile. It is an embroidered fabric with appliques of animals (giraffes, cats) and embroidered accents. The base fabric is an unbleached, plain woven fabric containing 32 warp ends and 26 filling picks per centimeter and weighing 90 grams per square meter. It will be imported in 140-cm widths.

The applicable subheading for the woven fabric designated as Jungle Voile will be 5810.91.0010, 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 classifiable in subheading 5208.11.8090, HTS, which provides a rate of duty of 10.5 percent ad valorem, the rate of duty for the embroidered fabric will be 10.5 percent ad valorem in both 2003 and 2004.

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

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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