CLA-2-52:RR:NC:TA:352 D84303

Mr. Jon R. Weiner
Cone Mills Corporation
3101 N. Elm Street
Greensboro, NC 27408

RE: The tariff classification of 100% cotton twill woven fabric of yarns of different colors from Mexico.

Dear Mr. Weiner:

In your letter dated November 2, 1998 you requested a classification ruling.

The submitted sample, designated as style Muddy Water-overdyed denim code 612 61, is a 2X1 twill woven fabric composed of 100% cotton. It is manufactured by overdyeing a indigo denim fabric with a brown dye which results in a fabric with a blue/black warp and a brown filling. This product contains 26 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. Weighing 373 g/m2, this fabric will be imported in 155 centimeter widths. It will be used in the production of trousers after importation.

The applicable subheading for the twill woven fabric will be 5209.43.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, of yarns of different colors, other fabrics of 3-thread or 4-thread twill, including cross twill, not napped. The general rate of duty will be 8.7 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division