CLA-2-58:OT:RR:NC:N3:352
Joseph F. Donohue, Jr.
Donohue and Donohue
26 Broadway
New York, NY 10004
RE: The tariff classification of a flax/cotton fabric bearing appliquéd textile strips, from India
Dear Mr. Donohue:
In your letter dated June 2, 2014, on behalf of Osborne and Little, Inc., you requested a tariff classification ruling. A sample of the fabric was provided.
Chantilly Stripe, Pattern Number F6561-01-03, is a plain weave fabric with a series of narrow cotton warp knit open-work strips in varying widths sewn in parallel onto the surface of the base fabric. According to the information provided, the base fabric is composed of 55% linen/45% cotton and has been dyed. Your letter states that this fabric weighs 225 g/m2, will be imported in a width of 137 centimeters, and will be used in the production of draperies.
Note 6 to Chapter 58, Harmonized Tariff Schedule of the United States (HTSUS), defines embroidery of heading 5810 to include “sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials.”
Subheading Note 2(B)(c) to Section X1 provides that “in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account.” Therefore, this item will be classified based on the fiber content of the ground fabric.
The applicable subheading for the appliquéd fabric designated Chantilly Stripe, Pattern Number F6561-01-03, will be 5810.99.9000, HTSUS, which provides for embroidery in the piece, in strips or in motifs: other embroidery, of other textile materials, other. The duty rate for this provision is governed by Additional U.S. Note 5 to Chapter 58, which states that the rate of duty is 4.2%, “but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.” Since the base fabric would be classifiable in subheading 5309.29.40, HTSUS, with a rate of duty of Free if not embroidered, the rate of duty for Chantilly Stripe, Pattern Number F6561-01-03, will be 4.2% 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. A change in the fiber content or surface treatment of the underlying imported fabric may result in a change of classification or duty rate.
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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division