CLA-2-52:OT:RR:NC:TA:348

Ms. Susan Megill
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of cotton fabric from China.

Dear Ms. Megill:

In your letter dated October 17, 2008, you requested a classification ruling.

The submitted sample is identified as style #YR819W. It is a plain woven fabric composed of 100% cotton. It contains 26 single yarns per centimeter in both the warp and the filling. The average yarn number is 47.27. This merchandise weighs 110 g/m2 and will be imported in 112-114 centimeter widths. The fabric contains a half inch hem along two sides and will be imported in continuous lengths. Your correspondence indicates that this fabric will be used for sewing projects. The sample submitted will be returned to you as requested.

Section XI, Note 7(c) states, "For the purposes of this section the expression "made-up" means hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means". The merchandise submitted has been hemmed on the two seams running the length of the fabric; however, the two ends that run the width of the fabric are not hemmed. The fabric, Style # YR819W, is not considered a "made-up" article for tariff purposes.

The applicable subheading for this fabric will be 5208.52.4020, 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 more than 100 g/m2, other, of numbers 43 to 68, poplin or broadcloth. The duty rate will be 11.4%.

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/.

This fabric falls within textile category 314. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division