CLA-2-52:OT:RR:NC:TA:352
Ms. Pam Reeder
Evans and Wood & Co., Inc.
612 E. Dallas Rd., Suite 200
Grapevine, TX 76051
RE: The tariff classification of two 100% cotton woven fabrics from India
Dear Ms. Reeder:
In your letter dated July 20, 2009, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. Three samples of woven fabric accompanied your request.
The first submitted sample is identified as Item 178137 – Pink/Lavender/Green Window Pane with Clip. It is composed of 100% cotton. It is stated to be hand-loomed, and is woven of yarns of different colors. The fabric is characterized by a heavy multiple yarn woven in at approximately three inch intervals, which has been clipped and pulled through the face of the fabric to form a decorative tassel. This fabric weighs 292 g/m2 and will be used for home decorating.
The second sample is identified as Item 898916 – Voile with Eyelash, Gold. It is composed of 100% cotton. It is stated to be hand-loomed, and is woven of yarns of different colors. It is characterized by a heavier warp yarn woven in at approximately one inch intervals, with the warp yarn pulled out every two inches, skipping several weft yarns to form a decorative loop. You state that the average yarn number is 99. This fabric weighs 58 g/m2 and will be used for home decorating.
The applicable subheading for Item 178137 – Pink/Lavender/Green Window Pane with Clip will be 5209.49.0090, 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, of yarns of different colors, other fabrics, other. The duty rate will be 8.4%.
The applicable subheading for Item 898916 – Voile with Eyelash, Gold will be 5208.49.8090, 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, of yarns of different colors, other fabrics, of number 69 or higher, other. The rate of duty will be 14.7%.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on Item 375782 – Duck, Scarlet. Your request for a classification ruling should include the average yarn number or information sufficient to calculate the average yarn number. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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