CLA-2-52:RR:NC:TA:352 E89702

Mr. Saeid Ghodoushim
Ghodooshim & Son Inc.
1101 East 16th Street
Los Angeles, California 90021

RE: The tariff classification of 100% cotton denim from India.

Dear Mr. Ghodoushim:

In your letter dated November 4, 1999 you requested a classification ruling.

The submitted sample, designated as cotton denim style Light Ash, is a 3X1 warp face twill woven fabric composed of 100% cotton. It contains 27.2 single yarns per centimeter in the warp and 16.9 single yarns per centimeter in the filling. This product is manufactured using 7/1 c.c. yarns in the warp and 6/1 c.c. yarns in the filling. Weighing 491.6 g/m2, this fabric will be imported in 151 centimeter widths. This item has had its warp dyed a single uniform gray color while the filling yarns are unbleached or bleached.

The applicable subheading for the twill woven fabric style Light Ash will be 5209.42.0080, 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 more than 200 g/m2, of yarns of different colors, denim, other denim, weighing more than 360 g/m2. The duty rate will be 8.6 percent ad valorem.

This fabric falls within textile category designation 218. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division