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NY K82539

February 18, 2004
CLA-2-58:RR:NC:TA:352 K82539


TARIFF NO.: 5810.91.0010; 6307.90.9889

Mr. Michael Pipitone
John F. Kilroy, Co. Inc.
JFK International Airport
Building 80, Suite 227
Jamaica, NY 11430

RE: The tariff classification of a patchwork fabric and an embroidered fabric from China and India.

Dear Mr. Pipitone:

In your letter dated January 20, 2004, on behalf of your client Voyage Decoration, Ltd., you requested a tariff classification ruling.

Two samples of fabric accompanied your request for a ruling. The first, designated as style “Lankawi-Jakarta”, is an embroidered fabric produced in India. It is characterized by embroidered applique and features a stylized floral motif. The fabric which forms the base for the applique is a dyed plain woven fabric composed of 100% cotton. It contains 16 warp ends per centimeter and 13 filling picks per centimeter. It is manufactured using 20/2 c.c. yarns in both the warp and filling. Weighing 210 g/m2, this product will be manufactured in 140 centimeter widths. Based on the data provided, the average yarn number for the base fabric has been calculated to be 27 in the metric system.

Style “Stellar Patchwork” is a patchwork fabric consisting of roughly square shaped woven fabric pieces measuring 16 centimeters by 16 centimeters sewn into a fabric 160 centimeters wide. Each of the squares that form this product is a 100% polyester satin woven fabric that has been brushed or sanded on one side producing a dense fibrous surface reminiscent of suede. The fabric patches have been dyed one of two colors and sewn into a checkerboard pattern. This item which is produced in China weighs approximately 420 g/m2, and will be used in the manufacture of a variety of home furnishing items such as curtains and throws.

The applicable subheading for the woven fabric designated as style “Lankawi-Jakarta” 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 plain woven fabric 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.

The applicable subheading for the patchwork fabric designated as style “Stellar Patchwork” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 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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