CLA-2-52:RR:NC:TA:352 G88142
Ms. Nicole Bivens Collinson
Sandler, Travis & Rosenberg, P.A.
1300 Pennsylvania Avenue N.W.
Washington, D.C. 20004-3002
RE: The tariff classification of 100% cotton dyed 3 X 1 twill woven fabric.
Dear Ms. Collinson:
In your letter dated March 8, 2001, on behalf of your client Swift Denim you requested a tariff classification ruling.
The submitted sample, designated as Style S/26758 Black Yarn Dyed Overdyed Black, is a dyed 3 X 1 twill woven fabric composed of 100% cotton. This product weighs approximately 425 g/m. Your correspondence indicates that this fabric was woven with black yarns used in the warp and unbleached yarns in the filling. After weaving the fabric is dyed black which results in a fabric with the appearance of a uniformly dyed black fabric.
The applicable subheading for the twill woven fabric style S/26758 Black Yarn Dyed Overdyed Black will be 5209.32.0020, 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, dyed, 3-thread or 4-thread twill, including cross twill, not napped.
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