CLA-2-60:RR:NC:TA:352 K81407

Mr. Frank Testa
Frank Testa Inc.
Cargo Building 80
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of a printed polyester/spandex blend weft knit fabric from Korea.

Dear Mr. Testa:

In your letter dated December 3, 2003, on behalf of your client Hi Fashion Fabrics Inc., you requested a tariff classification ruling.

Laboratory analysis of the submitted sample, designated as style “SAMBA-K/PEBBLES-K MACKI-GD”, indicates that it is a printed weft knit fabric composed of 97% polyester and 3% elastomeric yarn. This product is characterized by having been brushed creating a fibrous surface on one side of the fabric. The brushed surface of this jersey fabric has been printed with an elaborate design featuring various styles of calligraphy. Weighing 179.6 g/m2, this item will be imported in widths exceeding 30 centimeters.

The applicable subheading for the weft knit fabric will be 6006.34.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, printed, other. The rate of duty will be 10 percent ad valorem.

Goods classifiable in subheading 6006.34.0080, HTS, which are products of Korea are not subject to either quota restraints or visa requirements.

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