NY 852418
JUN 06 1990
CLA-2-50:S:N:N3H:352 852418
Ms. Ruth Jacobsen
Silk Dynasty Inc.
400 Logue Avenue
P.O. Box 7077
Mountain View, California 94039
RE: The tariff classification of hand-painted 100% silk woven
fabric which has been woven in China and hand-painted in
Taiwan.
Dear Ms. Jacobsen:
In your letter dated April 24, 1990 you requested a tariff
classification ruling.
Your correspondence indicates that you are purchasing greige
100% filament silk woven fabric which has been produced in China
and imported into the United States. You are contemplating
exporting the greige silk to Taiwan along with acrylic paint
where the greige fabric will be hand-painted and subsequently
returned to the United States. After the hand-painted fabric is
returned to the United States, it will be backed with paper and
marketed as wall covering. The hand-painted fabric is composed
of 100% filament silk and has been plain woven. It will be
imported in 36.5 inch widths and weighs approximately 1.4 ounces
per yard.
The applicable subheading for the hand-painted silk fabric
will be 5007.20.0040, Harmonized Tariff Schedule of the United
States (HTS), which provides for woven fabrics of silk or silk
waste, other fabrics, containing 85 percent or more by weight of
silk or silk waste other than noil silk, other, not jacquard
woven, other. The rate of duty will be 5 percent ad valorem.
It should be noted that the cost of the greige silk fabric,
as well as, the cost of the paint, if not included in the
invoiced price, represent assists to the manufacturer. These
assists must be added to the invoice price for the purposes of
assessing duty. A copy of Importing Into The United States is
attached. This publication will answer the questions on entry
requirements that you posed in your correspondence.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport