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NY L86254





August 17, 2005

CLA-2-58:RR:NC:TA:352 L86254

CATEGORY: CLASSIFICATION

TARIFF NO.: 5801.22.9000

Mr. John F. McManus
ITOCHU International, Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of a dyed 100% cotton woven fabric of weft pile construction from China.

Dear Mr. McManus:

In your letter dated August 8, 2005, you requested a classification ruling.

The submitted sample, designated as style 5B, is a dyed 100% cotton woven fabric of weft pile construction. It is characterized by fine wales of pile fiber arranged in groups of four wales creating a striped effect that runs the length of the fabric. This corduroy fabric contains approximately 4.7 wales per centimeter. Weighing approximately 310 g/m2, this product will be imported in widths exceeding 100 centimeters. The back of the fabric has been coated with acrylic plastic which is visible to the naked eye. This coating represents approximately 7% of the weight of the fabric. Your correspondence indicates that this item will be used as an upholstery fabric.

Although this fabric is visibly coated with acrylic plastic, it is excluded from classification as a textile fabric impregnated, coated, covered or laminated with plastics in heading 5903, Harmonized Tariff Schedule of the United States (HTS). Note 1 to chapter 59 states:

Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted and crocheted fabrics of headings 6002 to 6006.

Since this fabric is classifiable in heading 5801, HTS, when not coated with plastic, it would not be classifiable as a impregnated, coated, covered or laminated fabric of heading 5903, HTS, by operation of Note 1 to chapter 59.

The applicable subheading for the corduroy fabric designated as style 5B will be 5801.22.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, cut corduroy, other. The duty rate will be 20.2 percent ad valorem.

This fabric falls within textile category designation 224. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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