CLA-2-58:RR:NC:TA:352 I82005

Ms. Barbara Clausen
Tower Group International, Inc.
205 West service Road
Champlain, NY 12919

RE: The tariff classification of three 100% cotton machine made lace fabrics from Poland.

Dear Ms. Clausen:

In your letter dated May 17, 2002, on behalf of your client Transitexim Ltd., you requested a tariff classification ruling. The samples are being returned as requested.

Three samples of lace designated as style numbers 9744, 9731 and 9736 accompanied your request for a ruling. All the styles are said to be composed of 100% cotton and have been machine made. All three lace fabrics will be imported in strips measuring 1.25 inches to 2.25 inches in width. They all have been bleached and are characterized by intricate inwrought designs featuring either floral or geometric motifs.

The applicable subheading for the three lace fabric strips will be 5804.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for tulles and other net fabrics, not including woven, knitted or crocheted fabrics, lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006, mechanically made lace, of other textile materials, of cotton. The rate of duty will be 8.4 percent ad valorem.

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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division