CLA-2-52:OT:RR:NC:TA:348

Ms. Elise Shibles
Sandler, Travis & Rosenberg
And Glad & Feruguson, P.C.
505 Sansome Street
Suite 1475
San Francisco, CA 94111

RE: The tariff classification of printed fabric from Philippines.

Dear Ms. Shibles:

In your letter dated November 6, 2008, on behalf of your client, ST Design, Inc., you requested a classification ruling.

The submitted sample is a plain printed woven fabric. It is composed of 100% cotton. The fabric weighs over 200 g/m2 and will be imported in sizes ranging from 4” x 4” to 36” x 54” inch widths. The fabric is hand painted with a holiday motif. The fabric will be used as needlepoint canvases.

The applicable subheading for the fabric will be 5209.51.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weigh of cotton, weighing more than 200 g/m2, printed, other, plain weave duck. The duty rate will be 8.4%.

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 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
National Commodity Specialist Division