CLA-2-52:S:N:N3H:352 871867

TARIFF NO: 5208.52.3040

Mr. Charles E. Montgomery, Jr.
Fritz Companies, Inc.
244 Mall Drive, Suite 135
North Charleston, SC 29418

RE: The tariff classification of 100% cotton printed fabric from Taiwan.

Dear Mr. Montgomery:

In your letter dated February 14, 1992, on behalf of your client Asian-Pacific Resources, Inc., you requested a tariff classification ruling.

The submitted sample of printed flannel fabric is composed of 100% cotton. This merchandise is a plain woven fabric that has been brushed on one side. Laboratory analysis indicates that this product is constructed using 24/1 c.c. carded yarns in the warp and 13/1 c.c. carded yarns in the filling. It contains 18 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. This fabric weighs 144.9 g/m2 and will be imported in 109 centimeter widths. The average yarn number is calculated to be 23 in the metric system.

The applicable subheading for the printed flannel fabric will be 5208.52.3040, 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 than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number, sheeting. The rate of duty will be 9.6 percent ad valorem. The woven fabric falls within textile category designation 313. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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