CLA-2-54:RR:NC:TA:352 F81320

Mr. Kenneth A. Lindemann
The Denali Company, L.L.C.
P.O. Box 220479
Great Neck, NY 11021

RE: The tariff classification of 100% polyester satin woven fabric from Spain.

Dear Mr. Lindemann:

In your letter dated December 16, 1999 you requested a tariff classification ruling.

The submitted sample, designated as style “Labelmi”, is a bleached satin woven fabric composed of 100% filament polyester. It is constructed using 67 denier non-textured filament polyester yarns in the warp and 150 denier textured filament polyester yarns in the filling. This fabric weighs 127 g/m2, and will be imported in 75 centimeter widths. This product will be used in the production of labels after importation into the United States.

The applicable subheading for the satin woven polyester fabric will be 5407.69.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, other, unbleached or bleached, weighing not more than 170 g/m2. The rate of duty will be 16 percent ad valorem if imported in 1999 and 15.7 percent ad valorem if imported in 2000.

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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division