CLA-2-52:RR:NC:TA:352 B82767

Ms. Susan D. Klingbeil
Ikea North America Services, Inc.
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a jacquard woven upholstery fabric from Sweden.

Dear Ms. Klingbeil:

In your letter dated March 3, 1997 you requested a tariff classification ruling.

The submitted sample, identified as style Brasta Black (reference number 013.881.80), is a jacquard woven fabric composed of 62% cotton, 30% polyester and 8% rayon. It is constructed using yarns of different colors and is characterized by a complex weave which gives the fabric a textured gravel like appearance. The fabric contains 94 warp ends per inch and 22 filling picks per inch. Weighing approximately 271 g/m2, this product will be imported in 137 centimeter widths.

The applicable subheading for the jacquard woven fabric will be 5211.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The rate of duty will be 9.2 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textile and Apparel Branch
National Commodity
Specialist Division