The tariff classification of a hemmed fabric panel from India

NY K87366 July 2, 2004 CLA-2-63:RR:NC:N3:351 K87366 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jason Combs C J International, Inc. 7720 Bluffton Road Suite A Fort Wayne, IN 46809-2912 RE: The tariff classification of a hemmed fabric panel from India Dear Mr. Combs: In your letter dated June 24, 2004, you requested a tariff classification ruling on behalf of Stump Printing Company of South Whitley, Indiana. The submitted sample, which you call a “shimmera panel,” is a piece of woven fabric, approximately 47 feet by 44 inches, said to be 47 percent lurex, 26 percent polyamide, and 27 percent polyester. You indicate that the panel will be marketed as decorative backdrops or coverings for events such as school proms and homecomings. It is hemmed along the bottom and the top edge is folded over and sewn, creating a tunnel for a hanging rod. The two 47-ft. edges are heat-sealed, forming a selvedge. The applicable subheading for the shimmera panel will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division