United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K80701 - NY K80756 > NY K80711

Previous Ruling Next Ruling
NY K80711

December 12, 2003

CLA-2-63:RR:NC:N3:351 K80711


TARIFF NO.: 6307.90.9889, 5810.91.0010

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 embroidered fabric. The first is an embroidered patchwork fabric called Jamawar Velvet Patchwork, said to be 100% cotton with metallic yarns used in the embroidery. The fabric is assembled of squares approximately 6” x 6”, with paisley embroidery.

The second sample is Arundel. It, too, is an embroidered patchwork fabric, but the patches are approximately 12” x 12”, with embroidered flowers.

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 patches.

The applicable subheading for Jamawar Velvet Patchwork and Arundel 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 Lankawi-Lankawi. It is an embroidered fabric with a stylized floral motif. The base fabric is a dyed, plain woven fabric containing 16 warp ends and 13 filling picks per centimeter and weighs 238 grams per square meter. It will be imported in 140-cm widths.

The applicable subheading for the woven fabric designated as Lankawi-Lankawi 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 5209.31.60, 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 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

Previous Ruling Next Ruling

See also: