CLA-2-52:OT:RR:NC:T3:352
Ms. Ruby Chan
Williams Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of printed plain woven cotton fabric squares from Pakistan
Dear Ms. Chan:
In your letter dated February 25, 2011, you requested a tariff classification ruling. A sample of the fabric swatch to be imported, together with a monogrammed pillow cover illustrating how the swatch will be used after importation, have been provided. The samples are being returned as requested.
The submitted fabric sample, designated as SW Mini Dot 15X15 (sku#3202967), is a square of printed plain woven fabric cut to approximately 15 inches by 15 inches, with four raw edges (i.e., not finished and without selvages). According to your submission and subsequent email messages, this reactive printed fabric is composed of singles yarns of 100% cotton, and constructed using 43 warp ends and 35 filling picks per centimeter, with a weight of 115 g/m2. The calculated average yarn number is 67. Your correspondence indicates that these fabric squares will be imported to produce monogram embroidery that will be incorporated into finished bedding items.
In your submission you suggest classification either under subheading 5208.52.4020 or in Chapter 63 of the Harmonized Tariff Schedule of the United States, (HTSUS). However, classification under subheading 5208.52.4020 is precluded because, according to Statistical Note 1(a) to Chapter 52, poplin or broadcloth are plain weave fabrics not of square construction, whereas the instant fabric is of square construction according to the definition found in Statistical Note 1(ij)(i) of that chapter. In addition, this fabric cannot be classified in Chapter 63 because it does not meet the definition of “made up” as per Note 7 to Section XI.
The applicable subheading for SW Mini Dot 15X15 will be 5208.52.4065, 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, printcloth, other. The rate of duty will be 11.4% 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