CLA-2-52:OT:RR:NC:TA:352
Ms. Barbara Moore
The Janel Group of N.Y., Inc.
150-14 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of strips and squares cut from batik dyed and printed 100% cotton plain woven fabric from Indonesia
Dear Ms. Moore:
In your letter dated August 24, 2010, on behalf of your client Timeless Treasures Fabrics Inc., you requested a tariff classification ruling. Two samples were provided, packaged for retail sale.
The first “Tonga Treats” sample, labeled “Treat-Strip – Taffy,” is a flat package of 40 color-coordinated fabric strips, each measuring 2-1/2 inches by approximately 44 inches. The second sample, labeled “Treat-Square – Taffy,” is a cylindrical package of 40 color-coordinated fabric pieces, each measuring 10 inches square. Both styles are cut from batik dyed and printed fabric of 100% cotton, folded and packaged so as to display each fabric color therein. The fabric pieces have raw edges and have not been hemmed or processed in any way. This plain woven fabric contains 59 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling, and weighs 97.11 g/m2. Based on the data submitted, the average yarn number for this product has been calculated to be 89 in the metric system. Your correspondence indicates that this fabric will be used to make patchwork quilts.
In your letter you suggest that these products be classified under the provision for other made up articles in subheading 6307.90.9889, Harmonized Tariff Schedules of the United States. However, classification under this subheading is precluded, as the items are shaped as squares or rectangles and are not made up according to the terms of Note 7 to Section XI, HTSUS.
The applicable subheading for the Tonga Treats Strips and Squares will be 5208.51.8020, 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, poplin or broadcloth. The rate of duty 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/.
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