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NY N013943

October 4, 2007



TARIFF NO.: 5810.92.9080

Mr. Daimon Ponthieux
Blumenthal Print Works, Inc.
905 South Broad Avenue
New Orleans, LA 70125

RE: The tariff classification of an embroidered 100% polyester woven fabric from China.

Dear Mr. Ponthieux:

In your letter dated June 29, 2007 you requested a tariff classification ruling.

Laboratory analysis of the submitted sample, designated as style “Micro Suede” MS-04T-4, indicates that it is a brushed embroidered fabric composed of 55.8% staple polyester and 44.2% filament polyester. It is characterized by an elaborate embroidered design featuring sweeping curved intersecting lines. One side of the fabric has been brushed creating a dense fibrous surface. Although the ground fabric was initially woven with filament polyester yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The ground fabric features a complex weave and contains 68.1 warp ends per centimeter and 33.2 filling picks per centimeter. Manufactured with yarns of different colors, the ground fabric of this item weighs approximately 129 g/m2. The embroidered fabric weighs 137.8 g/m2 and will be imported in 230 centimeter widths. Your correspondence indicates that this product will be used as mattress ticking.

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 5515.12.0090, HTSUS, which provides a rate of duty of 12 percent ad valorem, the rate of duty for the embroidered fabric will be 12 percent ad valorem.

Goods classifiable in subheading 5810.92.9080, HTS, which are produced in China are not subject to either quota restraints or visa requirements.

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 646-733-3945.


Robert B. Swierupski

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