CLA-2-52:OT:RR:NC:TA:352

Graham Spence
Halley Stevensons Limited
Baltic Works
28 Annfield Road
Dundee DD15JH
United Kingdom

RE: The tariff classification of waxed woven cotton fabric from the United Kingdom

Dear Mr. Spence:

In your letter dated April 16, 2009, you requested a tariff classification ruling.

You have submitted a sample of plain woven fabric that is composed of 100% cotton. The fabric, Style P200 Ecowax Black, has been coated with a mixture of refined hydrocarbon waxes derived from petroleum for the purpose of water repellency. The weight of the greige fabric is 200 g/m2 and the weight of the petroleum wax coating is 80 g/m2. The combined weight of this woven fabric is 280 g/m2. It is manufactured using 2 ply 40 cc yarns in both the warp and filling. The fabric contains 74 single yarns per centimeter in the warp and 56 single yarns per centimeter in the filling. This fabric has been dyed a single uniform color and will be imported in 155 centimeter widths. The average yarn number has been calculated to be 46 in the metric system. The coating on this fabric is not visible to the naked eye. Please note that the classification of this material is predicated upon its being imported as piece goods as referenced in your correspondence. Any items manufactured abroad from such material and imported into the United States may be classified differently. Also, this ruling is confined only to the sample as submitted (i.e. water repellent).

The applicable subheading for the fabric will be 5209.31.6035, 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 more than 200 g/m2, dyed, plain weave, other, sheeting, not napped, other. The rate of duty will be 8.4 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/.

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 Maribeth Dunajski at (646) 733-3045.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division