The tariff classification of cotton fabric with pinked edges from India

NY L87175 September 13, 2005 CLA-2-63:RR:NC:N3:351 L87175 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Doug Coath Frank W. Winne 44 North Front Street Philadelphia, PA 19106 RE: The tariff classification of cotton fabric with pinked edges from India Dear Mr. Coath: In your letter dated August 23, 2005, you requested a tariff classification ruling. The submitted sample is a swatch of cotton webbing. You indicate that it is 100 percent cotton that will be imported in rolls that measure 3.75” in width x 23.4’ in length with a warp/weft of 60 x 60. It will be identified as Item number 73055. The fabric is characterized by pinked edges. You suggest that this fabric is classifiable in heading 5208, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton. However, the pinked edges meet the tariff definition of “made up” found in Note 7 to Section XI, HTS. The applicable subheading for the cotton webbing will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division