The tariff classification of an embroidered polyester satin woven fabric from China.

NY L80412 January 14, 2005 CLA-2-58:RR:NC:TA:352 L80412 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Mr. Benjie Manio Greatex Mills Inc. 1625 Chabanel Street West, Suite 201 Montreal, Quebec, Canada H4N 2S7 RE: The tariff classification of an embroidered polyester satin woven fabric from China. Dear Mr. Manio: In your letter dated October 26, 2004 you requested a tariff classification ruling. Laboratory analysis of the submitted sample, designated as style Double Diamante, indicates that it is a embroidered satin woven fabric composed of 65.6% filament polyester and 34.4% staple polyester. This item has been constructed using yarns of different colors. The base fabric is characterized by a dense fibrous surface that has been produced by a sanding or brushing process. Although the fabric was woven with filament polyester yarns the sanding process has broken the fibers in a portion of the yarns that form the base fabric transforming the fiber in these yarns into staple fiber. The embroidery stitches have gathered the fabric in ridges creating a diamond pattern. Weighing 244 g/m2, this product will be imported in 137 centimeter widths. The applicable subheading for the embroidered fabric 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, 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 7.4 percent 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 5407.93.2050, HTS, which provides a rate of duty of 12 percent ad valorem, the rate of duty for the embroidered fabric will be 12 percent ad valorem. Goods classifiable in subheading 5810.92.9080, HTS, produced in China are not subject to either quota restraints 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