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NY L86395

July 26, 2005

CLA-2-58:RR:NC:TA:352 L86395


TARIFF NO.: 5810.92.9080

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road, 2nd Floor
Valley Stream, NY 11580

RE: The tariff classification of an embroidered open-work warp knit fabric from Korea.

Dear Mr. Weinrauch:

In your letter dated July 20, 2005, on behalf of your client Nipkow and Kobelt, you requested a tariff classification ruling. The sample is being returned as you requested.

The submitted sample, designated as style # P21879 “Extraordinary Embroidered Mesh”, is an embroidered fabric characterized by a floral motif created by sewing polyester threads configured in the shape of flowers and accented with sewn on plastic spangles onto a knit ground fabric. The ground fabric is a dyed open-work warp knit fabric composed of 80% nylon and 20% spandex. Weighing 120 g/m2, this product will be imported in 113 centimeter widths.

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 7.4 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 6004.10.0025, HTS, which provides a rate of duty of 12.3 percent ad valorem, the rate of duty for the embroidered fabric will be 12.3 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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