CLA-2-58:RR:NC:TA:352 L80611

Ms. Melissa Fox
Barthco Trade Consultants
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a 100% cotton corduroy from China.

Dear Ms. Fox:

In your letter dated October 21, 2004, on behalf of your client Jones Apparel Group, you requested a classification ruling.

The submitted sample, designated as style Range 6TD, is a woven fabric of weft pile construction composed of 100% cotton. This corduroy fabric is constructed using yarns of different colors and is characterized by containing 5.9 wales per centimeter. Weighing approximately 225 g/m2, this product will be imported in widths exceeding 30 centimeters.

The applicable subheading for the corduroy fabric designated as style Range 6TD will be 5801.22.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, cut corduroy, other. The duty rate will be 20.2 percent ad valorem.

This 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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