The tariff classification of made-up fabric from China

N035185 August 13, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Susan Megill V.P., Treasurer Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of made-up fabric from China Dear Ms. Megill: In your letter dated July 28, 2008, you requested a tariff classification ruling. The submitted sample is a piece of fleece fabric. You state that the fabric is 100% polyester fleece which is imported on bolts. The fabric measures approximately 75” x 60” and has a 2” sewn seam on one side. It is embellished with images from the SpongeBob SquarePants cartoon series and, you indicate, can be used by the consumer to make throws, blankets, or window coverings to coordinate with your bedding products. The finished seam makes this piece of fabric made up according to Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the made-up fabric will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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