CLA-2-52:S:N:N3H:352 871118

TARIFF NO: 5208.32.3090

Mr. Arthur Marcus
Marcus Brothers Textiles, Inc.
1460 Broadway
New York, NY 10036

RE: The tariff classification of 100% cotton woven fabric from China.

Dear Mr. Marcus:

In your letter dated January 28, 1992, you requested a tariff classification ruling.

The submitted sample is a plain woven fabric that has been dyed a single uniform color. This flannel product is composed of 100% cotton that is brushed on both sides. Laboratory analysis indicates that the fabric contains 18 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. It is constructed with 20/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. This fabric weighs 151 g/m2 and will be imported in 112 centimeter widths. The average yarn number is calculated to be 21 in the metric system. You indicate that this merchandise will be sold to the fabric stores.

The applicable subheading for the woven cotton fabric will be 5208.32.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more that 200 g/m2, dyed, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number, cheesecloth. The rate of duty will be 9.6 percent ad valorem. This fabric falls within textile category designation 226. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the

Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport