CLA-2-52:OT:RR:NC:TA:352
Ms. Mary Lou Francis
IKEA Wholesale, Inc.
New Jersey Distribution Center
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of a 100% cotton printed plain woven batik fabric and a 100% polyester embroidered fabric without visible ground from Turkey.
Dear Ms. Francis:
In your letter dated October 08, 2008 you requested a classification ruling.
Four samples of fabric accompanied your request for a ruling. The first two designated as IKEA PS VIRKA #00154040 and #50144157 are identical in fiber content and construction and vary only as to the color of the embroidery threads. These fabrics are constructed by embroidering a ground fabric of a man-made nonwoven fabric with polyester embroidery yarns. The nonwoven ground fabric is then dissolved leaving a fabric composed of an intricate open-work fabric of embroidery threads with no visible ground fabric. Weighing 43 g/m2, these fabrics will be imported in 110 centimeter widths.
The two fabrics designated as IKEA PS BATIK #60159681 and #80144157 are identical in fiber content and construction and vary only in the colors used in the printing of the fabrics. The fabrics are plain woven printed fabrics composed of 100% cotton. These products have been printed using the batik process which involves a resist printing technique. The fabrics contain 39.3 single yarns per centimeter in the warp and 33.7 single yarns per centimeter in the filling. They are constructed using 61/1 c.c. yarns in the warp and 62/1 c.c. yarns in the filling. Weighing 68 g/m2, these products will be imported in 150 centimeter widths. Based on the data provided, the average yarn number for these fabrics has been calculated to be 107 in the metric system
The applicable subheading for the embroidered fabrics without a visible ground designated as IKEA PS VIRKA #00154040 and #50144157 will be 5810.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for embroidery in the piece, in strips or in motifs, embroidery without visible ground. The duty rate will be 14.1 percent ad valorem.
The applicable subheading for the woven batik fabrics designated as IKEA PS BATIK #60159681 and #80144151 will be 5208.51.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing not more than 100 g/m2, other, of number 69 or higher number, cheesecloth; lawns, voiles or batistes. The duty rate will be 12.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The fabrics designated as IKEA PS BATIK #60159681 and #80144151 fall within textile category 226. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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