CLA-2-60:RR:NC:TA:352 M83199

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of an unbleached or bleached 100% polyester warp knit fabric from Korea.

Dear Mr. Harris:

In your letter dated May5, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.

Laboratory analysis of the submitted sample, designated as style “Contentment”, indicates that it is an unbleached or bleached two bar warp knit fabric composed of 100% polyester. This product is characterized by a soft fibrous surface that has been created by brushing the underlaps of the front guide bar. Weighing 183.2 g/m2, this fabric will be imported in 228 centimeter widths.

The applicable subheading for the warp knit fabric designated as style “Contentment” will be 6005.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, unbleached or bleached, other, other. The rate of duty will be 10 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division