CLA-2-58:RR:NC:TA:352 L85749

Ms. Krisanne Stecklair
Mothers Work, Inc.
456 North Fifth Street
Philadelphia, PA 19123

RE: The tariff classification of a cotton/spandex blend woven corduroy fabric from Italy.

Dear Ms. Stecklair:

In your letter dated June 16, 2005 you requested a tariff classification ruling. The portion of the sample that was not consumed in analysis is being returned as you requested.

The submitted sample, designated as style number 6918, FB-55517-BLU, is a dyed woven fabric of weft pile construction. Laboratory analysis indicates that this fabric is of corduroy construction and is composed of 92.7% cotton and 7.3% spandex. It contains 11 wales per centimeter and the pile yarns are wholly of cotton. Weighing 215.2 g/m2, this product will be imported in 142 centimeter widths.

The applicable subheading for the woven corduroy fabric designated as style number 6918, FB-55517-Blu 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 or 5806, of cotton, cut corduroy, greater than 7.5 wales per centimeter. The rate of duty will be 10 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