CLA-2-52:OT:RR:NC:N3:352
Mr. Jeff Messmer
Panalpina
21112 72nd Ave.
South Kent, WA 98032
RE: The tariff classification of 100% cotton woven dobby stripe fabric from China
Dear Mr. Messmer:
In your letter dated September 20, 2011, on behalf of Pacific Coast Feather, you requested a tariff classification ruling.
The submitted sample is identified as a bleached 100% cotton woven sateen dobby stripe fabric. It is characterized by subtle stripes, approximately one inch in width, running the length of the fabric. CBP laboratory analysis indicates that this fabric is composed of 100% cotton and weighs 108.6 g/m2. It contains 69.8 single yarns per centimeter in the warp and 48 single yarns per centimeter in the filling, resulting in an average yarn number of 108. Your correspondence indicates that it will be imported in 79, 84 and 88-inch widths and will be used in the manufacture of mattress pads.
Chapter 52, U.S. Note 3(b) states that “Unless the context otherwise requires, provisions relating to one or more weaves embrace only those fabrics which (excluding selvage) are wholly of the specified weave or weaves, including combinations exclusively thereof.”
In your submission you suggest classification as sateen under subheading 5208.29.2020 of the Harmonized Tariff Schedule of the United States, (HTSUS). However, to be classified as sateen, the sateen weave has to appear entirely on one side of the fabric. That is not the case with this fabric, which is how the striped effect is created. Therefore, classification falls to “other.”
The applicable subheading for 100% cotton woven dobby stripe fabric will be 5208.29.8090, HTSUS, which provides for woven fabrics of cotton, containing 85 percent of more by weight of cotton, weighing not more than 200 g/m2: bleached: other fabrics: of number 69 or higher, other. The rate of duty will be 13.5% 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