NY 877197

Aug 18,1992


CLA-2-52:S:N:N3H:352 877197

Mr. Meade G. Stone, Jr.
W. M. Stone & Co., Inc.
P.O. Box 3160
Norfolk, Virginia 23514

RE: The tariff classification of 100% cotton twill woven fabric which has been printed in Italy.

Dear Mr. Stone:

In your letter dated August 11, 1992, on behalf of your client Fieldcrest Cannon, Inc., you requested a tariff classification ruling. The samples have been returned to Fieldcrest Cannon, Inc. in accordance with your instructions.

Three samples of 100% cotton printed woven fabric were submitted for examination. All of the samples are identical in construction and vary only in the design that has been printed on them. The fabrics, identified as styles Mascioni T 310 solid print, Mascioni T 310 overall print-multi and Mascioni T 310 panel print-multi, are woven with a steep twill construction. These products are manufactured with 60/1 c.c. combed yarns in the warp and 75/1 c.c. combed yarns in the filling. Based on laboratory analysis, they contain 47.2 single yarns per centimeter in the warp and 74 single yarns per centimeter in the filling. Weighing 109.5 g/m2, these products will be imported in widths varying between 168 centimeters and 275 centimeters. Your correspondence indicates that this fabric will be used to manufacture sheets in the United States.

The applicable subheading for the three twill woven fabrics will be 5208.59.2090, 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, other fabrics, satin weave or twill weave, other. The rate of duty will be 10.3 percent ad valorem. 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