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NY N012498




July 5, 2007

CLA-2-54:RR:NC:TA:348

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.83.0030

Sonia Aguado
Maersk Customs Services
790 NW 107th Avenue
Suite 400
Miami, FL 33172

RE: The tariff classification of polyester/cotton woven fabric from Pakistan and Ghana .

Dear Ms. Aguado:

In your letter dated March 21, 2007, you requested on behalf of your client, Katelyn Andrews, Inc., a tariff classification ruling.

The submitted sample is identified as "T180". It is composed of 50% filament polyester and 50% cotton staple fibers. The sample is a bleached plain woven fabric. It contains 35.4 single yarns per centimeter in the warp and filling. This merchandise weighs 119 g/m2 and will be imported in 66-inch widths. Based on the information you provide, the average yarn number for this fabric has been calculated to be 35 in the metric system. Your correspondence indicates that this product will used to create bed sheets.

The applicable subheading for this fabric will be 5407.83.0030, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, printcloth. The rate of duty will be 8.1 percent.

Due to the fact that the fabric, T180, is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). Sheeting Fabric will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those that equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. Style T180 may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

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 the 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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

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