CLA-2-52:OT:RR:NC:N3:352

Ms. Debbie Collier
Masterpiece International
3751 Island Avenue
Philadelphia, PA 19153

RE: The tariff classification of 100% cotton woven fabric from India

Dear Ms. Collier:

In your letter dated April 10, 2012, on behalf of your client, American Trader Distribution, you requested a tariff classification ruling.

The submitted sample, identified as style #FB-52, is a plain woven fabric constructed with yarns of different colors in a plaid design. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarn, contains 44.4 single yarns per centimeter in the warp and 19.5 single yarns per centimeter in the filling, and weighs 133.4 g/m2. Your correspondence indicates that this fabric will be imported in 100 centimeter widths.

The applicable subheading for style #FB-52 will be 5208.42.4000, 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: plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68. The duty rate 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,

Thomas J. Russo
Director
National Commodity Specialist Division