The tariff classification of patchwork fabric from India.

NY C86603 April 17, 1998 CLA-2-63:RR:NC:TA:352 C86603 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Deanna Shah DP Industries 730 E. Pipeline Road P.O. Box 943 Hurst, Texas 76053 RE: The tariff classification of patchwork fabric from India. Dear Ms. Shah: In your letter dated April 1, 1998 you requested a tariff classification ruling. The submitted sample is a patchwork fabric that is manufactured by sewing together triangularly shaped fabric patches. The patches used to produce this article have been cut from both silk woven fabric and man-made fiber velvet fabric. The triangular fabric patches are joined in an intricate design which feature a variety of color and texture combinations. Imported in 100 centimeter widths, this product will be used to manufacture a variety of products including apparel and home furnishings. The applicable subheading for the patchwork fabric will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The duty rate will be 7 percent ad valorem. Articles which are classifiable under subheading 6307.90.9989, 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 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 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division