CLA-2-63:RR:NC:N3:351 H88444
Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051
RE: The tariff classification of patchwork fabrics and embroidered fabrics from India.
Dear Ms. Scoggan:
In your letter dated February 15, 2002, you requested a tariff classification ruling. You submitted samples of four different fabrics, which you list and describe as follows:
Item 1116 100% Viscose Chenille Fabric
Item IT800 Patchwork Fabric (A&B are handloom and C is powerloom)
Item 1150 100% Silk Embroidery Fabric
Item 1138 100% Silk Embroidery Fabric
All are imported in 43” widths. IT800 and 1116 are constructed by sewing together pieces of mismatched fabrics of different sizes and shapes. (The A, B, and C above are the different fabric components of IT800.) This assembly by sewing meets the tariff definition of “made up.”
Both 1150 and 1138 are plain woven silk fabrics embroidered with a man-made filament yarn to create an intricate, swirling pattern (1138) or floral pattern (1150).
The applicable subheading for 1116 and IT800 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The duty rate will be seven percent ad valorem.
The applicable subheading for 1150 and 1138 will be 5810.99.9000, HTS, which provides for embroidery in the piece, in strips or in motifs, of other textile materials, other. The duty rate will be five percent ad valorem.
The samples will be retained for our files.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division