The tariff classification of two 100% cotton brushed plain woven fabrics from Pakistan.

NY M82051 July 31, 2006 CLA-2-52:RR:NC:TA:352 M82051 CATEGORY: Classification TARIFF NO.: 5208.12.4040; 5208.22.4040 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of two 100% cotton brushed plain woven fabrics from Pakistan. Dear Mr. Hoffacker: In your letter dated March 31, 2006, on behalf of your client William Dixon Co., Inc., you requested a tariff classification ruling. Two samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the first, designated as “Bleached Plain Weave Flannel Fabric”, indicates that it is a bleached plain woven fabric composed of 100% cotton. It is characterized by fibrous surface created by brushing one side of the fabric. This fabric contains 19.3 single yarns per centimeter in the warp and 15.3 single yarns per centimeter in the filling. It has been constructed using 20/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. Weighing 165.3 g/m2, this product will be imported in 150 centimeter widths. Based on the data developed by the laboratory, the average yarns number for this fabric has been calculated to be 20 in the metric system. Laboratory analysis of the fabric designated as “Natural (Greige) Plain Weave Flannel Fabric” indicates that it is an unbleached plain woven fabric composed of 100% cotton. It is characterized by fibrous surface created by brushing both sides of the fabric. This fabric contains 19.0 single yarns per centimeter in the warp and 15.7 single yarns per centimeter in the filling. It has been constructed using 20/1 c.c. yarns in the warp and 10/1 c.c. yarns in the filling. Weighing 168.8 g/m2, this product will be imported in 150 centimeter widths. Based on the data developed by the laboratory, the average yarns number for this fabric has been calculated to be 20 in the metric system. The applicable subheading for the fabric designated as “Bleached Plain Weave Flannel Fabric” will be 5208.22.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing more than 100 g/m2, of number 42 or lower number, sheeting. The rate of duty will be 8.4 percent ad valorem. The applicable subheading for the fabric designated as “Natural (Greige) Plain Weave Flannel Fabric” will be 5208.12.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, plain weave, weighing more than 100 g/m2, of number 42 or lower number, sheeting. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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