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NY M85989

August 24, 2006

CLA-2-58:RR:NC:TA:352 M85989


TARIFF NO.: 5810.92.9080

Ms. Marta Piwowar
Covington Holdings, LLC
386 Park Avenue South
New York, NY 10016

RE: The tariff classification of an embroidered polyester/nylon blend plain woven fabric from China.

Dear Ms. Piwowar:

In your letter dated August 20, 2006 you requested a tariff classification ruling.

The submitted sample, designated as style Srinigar 12” Pin Tuck article # N/T 230T, is an embroidered plain woven fabric composed of 55% filament polyester and 45% filament nylon. The fabric features an embroidered diamond design which has been created by gathering the fabric and sewing it in place forming a pin tuck. The ground fabric, constructed of yarns of different colors, is manufactured using 70 denier filament yarns in the warp and 100 denier filament yarns in the filling. It contains 58.3 single yarns per centimeter in the warp and 33.9 single yarns per centimeter in the filling. Weighing 116 g/m2, this product will be imported in 146 centimeter widths.

The applicable subheading for the embroidered fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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 5407.73.2015 HTSUS, which provides a rate of duty of 8.5 percent ad valorem, the rate of duty for the embroidered fabric will be 8.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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