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NY I84618





July 31, 2002

CLA-2-58:RR:NC:TA:352 I84618

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.99.9000

Ms. Liliana Vodinelic
Marvic Textiles Ltd.
Unit 1, Westpoint Trading Estates
Alliance Road
Acton, London W3 ORA, England

RE: The tariff classification of a an embroidered woven fabric from India.

Dear Ms. Vodinelic:

In your letter dated July 24, 2002 you requested a tariff classification ruling.

The submitted sample, designated as style Wardar 1214, is an embroidered fabric characterized by an elaborate floral motif. This product has been manufactured by hand embroidering with wool threads on a woven base fabric of 100% linen. The base fabric is an unbleached plain woven fabric containing 7 warp ends per centimeter and 7 filling picks per centimeter. Weighing 320 g/m2, the base fabric was constructed using 8/1 c.c. yarns in both the warp and filling. The overall weight of the embroidered fabric is 465 g/m2 and this product will be imported in 130 centimeter widths.

The applicable subheading for the embroidered fabric will be 5810.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of other textile materials, other. The duty rate for this provision is governed by additional U.S. Note 5 to Chapter 58 which provides that the rate of duty is 5% 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 5309.11.0010, HTS, which provides a rate of duty of 0.6% ad valorem, the rate of duty for the embroidered fabric will be 5 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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