CLA-2-58:RR:NC:TA:351 F82968

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 February 8, 2000, you requested a tariff classification ruling on behalf of Nipkow & Kobelt, Inc.

You submitted a sample of embroidered fabric which you state is made of 100 percent cotton. It appears to be plain woven. It has embroidery created with rayon thread along the border of the fabric. You state the width to be 44/45 inches and the weight to be 3.1 ounces per square yard. Your sample will be returned as you have requested.

The applicable subheading for the embroidered fabric will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. The rate of duty will be 8 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