CLA-2-58:RR:NC:TA:351 E85791

Mr. Peter Weinrauch
Import Commodity Group, Ltd.
131 East Merrick Road, 2nd Fl.
Valley Stream, NY 11580

RE: The tariff classification of embroidered fabric from India

Dear Mr. Weinrauch:

In your letter dated August 10, 1999, you requested a tariff classification ruling on behalf of Nipkow and Kobelt, Inc.

You submitted a sample of fabric that you state is 100 percent cotton. It contains small quarter inch metal disks, which are appear on the fabric in a random design. The metal disks are encircled with a crocheted ring of yarn, and this crocheted yarn is then sewn to the cotton fabric. The fabric is identified as style White-KKEMB-5.

The applicable subheading for the fabric will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, other embroidery, of cotton, other. The rate of duty will be 11.4 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 Camille Ferraro at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division