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NY I82842

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July 3, 2002

CLA-2-58:RR:NC:TA:352 I82842

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.91.0020; 6307.90.9889

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051

RE: The tariff classification of three 100% cotton decorative woven items from India.

Dear Ms. Scoggan:

In your letter dated May 28, 2002, on behalf of your client Hobby Lobby, you requested a tariff classification ruling. The samples are being returned as requested.

Three samples accompanied your request for a ruling. The first, designated as item 730382 “100% Cotton Chambray Pintuck”, is a 100% cotton plain woven fabric of yarns of different colors which has been gathered into a series of tucks which have been stabilized by sewing decorative running stitches the length of the fabric. The base fabric contains 26 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. Weighing 143.83 g/m2, this product will be imported in 102 centimeter widths. Based on the data provided, the average yarn number for this fabric has been calculated to be 31 in the metric system.

Item 1413 “100% Cotton Organdy Pintuck With Cotton Lace”, is a 100% cotton product created by sewing together strips of bleached plain woven organdy fabric and strips of cotton lace. In addition, the organdy strips have been further enhanced by having been gathered into a series of tucks that have been stabilized by sewing. The assembly of the fabric strips creates a patchwork fabric which is considered to be a made up textile article.

Item 730333 “100% Cotton Organdy Pintuck With Blue Gingham Check” is a bleached 100% cotton plain woven base fabric which has been appliqued with plain woven cotton rectangular strips of fabric. The base fabric has been gathered into tucks which have been stabilized by sewing. The cotton strips have been sewn into the tucks creating a decorative piping-like effect. The base fabric contains 39 single yarns per centimeter in the warp and 34 single yarns per centimeter in the filling. Weighing 68.73 g/m2, this product will be imported in 112 centimeter widths. Based on the data provide, the average yarn number for the base fabric has been calculated to be 106 in the metric system.

The applicable subheading for item 730382 “100% Cotton Chambray Pintuck” will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. 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 1.7% 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 5208.42.30, HTS, which provides a rate of duty of 8.4% ad valorem, the rate of duty for the embroidered fabric will be 8.4 percent ad valorem.

The applicable subheading for item 1413 “100% Cotton Organdy Pintuck with Cotton Lace” 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..

The applicable subheading for item 730333 “100% Cotton Organdy Pintuck with Blue Gingham Check” will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. 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 1.7% 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 5208.21.60, HTS, which provides a rate of duty of 11.9% ad valorem, the rate of duty for the embroidered fabric will be 11.9 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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 5208.21.60 - Woven cotton fabric, 85% or more cotton by weight, plain weave, not over 100 g/m2, bleached, of number 69 or higher
• Tariff No.: 5208.42.30 - Plain weave fabrics of cotton, 85% or more cotton by weight, over 100 but n/o 200 g/m2, of numbers 42 or lower, of yarns of different colors
• Tariff No.: 5810.91.00 - Embroidery of cotton, in the piece, in strips or in motifs, other than without visible ground
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi