NY 867702
OCT 18 1991
CLA-2-63:S:N:N3G:345 867702
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles, CA 90045
RE: The tariff classification of "patchwork material" from
India.
Dear Mr. Langtry:
In your letter dated October 2, 1991, on behalf of Creative
Natural Fabrics, Los Angeles, California, you requested a tariff
classification ruling.
The sample submitted is a "patchwork material". The fabric
is constructed of square pieces of fabric and rectangular strips
stitched together. The squares and rectangular strips are
composed of 100 percent cotton woven fabric.
The applicable subheading for the "patchwork material" will
be 6307.90.9490, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles...Other, other,
other. The rate of duty will be 7 percent ad valorem.
Articles classifiable under subheading 6307.90.9490, HTS,
which are products of India, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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