CLA-2-58:RR:NC:TA:352 J80168

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Siverman & Klestadt LLP
245 Park Ave, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of dyed 100% cotton woven corduroy fabric from China.

Dear Mr. Schoenig:

In your letter dated January 15, 2003, on behalf of your client Mast Industries, you requested a classification ruling.

The submitted sample, designated as style H-6, is a dyed woven fabric of pile construction. This corduroy fabric is composed of 100% cotton and is characterized by having 8 wales per centimeter. Weighing approximately 180 g/m2, this product will be imported in widths exceeding 30 centimeters.

The applicable subheading for the cotton corduroy fabric will be 5801.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 and 5806, of cotton, cut corduroy, greater than 7.5 wales per centimeter. The duty rate will be 11.3 percent ad valorem.

This cotton corduroy fabric falls within textile category designation 224. Based upon international textile trade agreements products of China 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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division