The tariff classification of embroidered cotton fabric from China.

NY H86902 January 28, 2002 CLA-2-58:RR:NC:TA:352 H86902 CATEGORY: Classification TARIFF NO.: 5810.91.0020 Ms. Colleen O’Shea-Moran Jo-Ann Stores Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of embroidered cotton fabric from China. Dear Ms. O’Shea-Moran: In your letter dated January 10, 2002 you requested a tariff classification ruling. The submitted sample, designated as style FELD-EMBF, is an embroidered fabric characterized by stylized embroidered snowflakes on a dyed blue background. The base fabric onto which the snowflakes are embroidered is a dyed plain woven napped fabric composed of 100% cotton. The base fabric contains 15.7 single yarns per centimeter in the warp and 16.5 single yarns per centimeter in the filling. It is constructed using 20/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. Weighing 152 g/m2, this fabric will be imported in 109 centimeter widths. Based on the data provided, the average yarn number for the base fabric has been calculated to be 21 in the metric system. The applicable subheading for the embroidered fabric will be 5810.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. The duty rate for this provision is governed by additional U.S. Note 1 to Chapter 58 which provides that the rate of duty is 1.7% ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the fabric if not embroidered.. Since the base fabric without the embroidery is classifiable in subheading 5208.32.30, HTS, which provides a rate of duty of 7.5% ad valorem, the rate of duty for the embroidered fabric will be 7.5 percent ad valorem. At the present time goods classifiable in subheading 5810.91.0020 are not subject to either quota restrains or visa requirements. 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