CLA-2-63:OT:RR:NC:N3:351
Ms. Beth Ring
Sandler Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of fabric with paper overlay from Japan
Dear Ms. Ring:
In your letter dated November 14, 2011, you requested a tariff classification ruling on behalf of your client, Fabricut Incorporated of Tulsa, Oklahoma.
You submitted a sample of 100% linen fabric style HANAMI with screen printed designs and paper overlays glued to the fabric. The fabric is manufactured by placing the linen ground fabric, after being dyed, on a long flat table. Screens with the design motifs are placed over the ground fabric and either glue or pigment is brushed on. Then paper is laid on the linen fabric; the paper adheres only to the glued areas and the balance of the pigment is washed off. The paper comprises 40% of the visible surface area of the fabric.
The fabric with the paper shapes glued to it is “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the linen fabric style HANAMI will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state in your letter that you believe the fabric should be classified in subheading 5309.11.0090 as woven fabrics of flax. However, this fabric is made up, as stated above, and fabric that is made up is specifically classified as a made up article in heading 6307.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division