CLA-2-52:S:N:N6:352 888797

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of woven cotton fabric from Spain.

Dear Mr. Spano:

In your letter dated July 26, 1993, on behalf of your client Texunion, U.S.A. Inc., you requested a tariff classification ruling.

The submitted sample of plain woven fabric is identified as style "Sandy". This merchandise is composed of 100% combed cotton and it has been dyed a single uniform color. The product contains 49.2 single yarns per centimeter in the warp and 32.2 single yarns per centimeter in the filling. This textile product weighs 131.5 g/m2 and it will be imported in 279 centimeter widths. The average yarn number has been calculated to be 61 in the metric system.

The applicable subheading for style "Sandy" will be 5208.32.4020, 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, dyed, plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68, poplin or broadcloth. The rate of duty will be 11.4 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