The tariff classification of a embroidered 100% cotton dyed pique woven fabric from China.

NY H85395 September 4, 2001 CLA-2-58:RR:NC:TA:352 H85395 CATEGORY: Classification TARIFF NO.: 5810.91.0010 Ms. Colleen O’Shea-Moran Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of a embroidered 100% cotton dyed pique woven fabric from China. Dear Ms. O’Shea-Moran: In your letter dated August 23, 2001 you requested a classification ruling. The submitted sample, designated as style “Embroidered Pique, Feld-EPQ”, is an embroidered woven fabric composed of 100% cotton. It is characterized by a complex weave that features a cord like appearance in the warp direction that has been embroidered with a palm tree design. Your correspondence indicates that the base fabric contains approximately 44 single yarns per centimeter in the warp and 20.4 single yarns per centimeter in the filling. This product is constructed using 32/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. Weighing approximately 220 g/m2, this fabric will be imported in 146 centimeter widths. The applicable subheading for the embroidered woven fabric will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, weighing over 200 g/m2. Pursuant to Additional U.S. Note 1 to Chapter 58 the duty rate for this product is not less than the rate which would apply to the base fabric. Since the base fabric is a dyed flat woven fabric classifiable in subheading 5209.39.00, the rate of duty will be 8.6 percent ad valorem for the embroidered fabric. 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 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division