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NY J82856




April 3, 2003

CLA-2-58:RR:NC:TA:352 J82856

CATEGORY: CLASSIFICATION

TARIFF NO.: 5810.92.9080

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

RE: The tariff classification of two embroidered fabrics from India.

Dear Ms. Scoggan:

In your letter dated March 17, 2003, on behalf of your client Hobby Lobby, you requested a tariff classification ruling. The small sample swatches that accompanied your request were consumed in analysis and cannot be returned.

Two samples of embroidered fabric accompanied your request for a ruling. The first, designated as style number 2548, is an embroidered fabric consisting of jacquard woven fabric strips which have been sewn to a ground fabric of woven fabric of cut pile construction. The appliqued fabric strips, which are said to form a border along the edges of the fabric, are composed of silk and metalized yarns and measure approximately 10.5 centimeters in width. They are characterized by a woven in stylized floral design. The ground fabric onto which the border strips have sewn is a dyed 100% viscose rayon woven fabric of cut warp pile construction. Weighing 242 g/m2, this product will be imported in 112 centimeter widths.

Style 2546 is an embroidered fabric that is essentially identical in construction to the item described above. It varies only in that in addition to the jacquard woven borders which have been sewn along the edge of the fabric a series of beads have been sewn onto the ground fabric on either side of the woven fabric borders. The glass beads are attached along the length of the border every 1.25 centimeters in close proximity to the borders edge.

The applicable subheading for the two fabrics 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. 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 7.5 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 5801.35.00, HTS, which provides a rate of duty of 17.4 percent ad valorem, the rate of duty for the embroidered fabrics will be 17.4 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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