The tariff classification of two embroidered fabric from China.

NY J87672 July 31, 2003 CLA-2-58:RR:NC:TA:352 J87672 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Mr. Michael Brooks The Square Yard Inc. 5150 S. Decatur Las Vegas, NV 89118 RE: The tariff classification of two embroidered fabric from China. Dear Mr. Brooks: In your letter dated July 22, 2003 you requested a tariff classification ruling. Two samples of embroidered fabric accompanied your request for a ruling. The first, designated as “Embroidered Polyester Voile”, is an embroidered fabric characterized by a stylized motif featuring foliage created by embroidery stitches on a woven base fabric. The base fabric is a bleached plain woven fabric composed of 100% non-textured filament polyester. It contains 30 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. This product is constructed using 68 denier non-textured polyester yarns in both the warp and filling. Weighing 60 g/m2, the embroidered fabric will be imported in 150 centimeter widths. Style “Embroidered Polyester Organza”, is an embroidered fabric characterized by a stylized motif featuring flowers created by embroidery stitches on a woven base fabric. The base fabric is a dyed plain woven fabric composed of 100% non-textured filament polyester. It contains 40 single yarns per centimeter in the warp and 38 single yarns per centimeter in the filling. This product is constructed using 20 denier non-textured polyester yarns in both the warp and filling. Weighing 40 g/m2, the embroidered fabric will be imported in 150 centimeter widths. The applicable subheading for both the embroidered fabrics will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.5 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the base fabrics without the embroidery for both fabric samples is a plain woven 100% non-textured filament fabric classifiable in subheading 5407.61.99, HTS, which provides a rate of duty of 15.1 percent ad valorem, the rate of duty for both the embroidered fabrics will be 15.1 percent ad valorem.. 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