CLA-2-58:OT:RR:NC:TA:350
Ms. Diane Harrison
UTI
230-39 International Airport Center Blvd., Suite 1000
Springfield Gardens, NY 11413
RE: The tariff classification of a quilted fabric, for use in the manufacture of apparel, from the United Kingdom.
Dear Ms. Harrison:
In your letter dated May 23, 2008, on behalf of Burberry NY W/Sale, Vineland, NJ, you requested a tariff classification ruling.
The instant sample, which measures about 1/4" in overall thickness, consists of a material composed of three distinct layers. The middle padding layer, which is produced in the United Kingdom, is composed of 100% polyester man-made fibers and is of a nonwoven construction. This layer is sandwiched between two layers of woven fabric. The outer or top layer, which is made in Italy, is composed of 100% polyester man-made fibers and has been printed with a plaid design. The bottom layer, which is produced in the U.K., is of a solid white color and is composed of a 55% cotton/45% polyester blend. All three layers are quilted or stitched together in a standard diamond pattern and, it is presumed that this material will be imported as roll goods. After importation into the United States, the fabric will be used in the manufacture of various apparel items.
The applicable subheading for the material will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products in the piece, … of man-made fibers. The rate of duty will be 8 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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division