The tariff classification of jacquard woven upholstery cotton fabric from Pakistan

N083520 November 24, 2009 CLA-2-52:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5209.49.0020 Mr. Salman Chaudhry American Silk 2300 Chestnut Street Philadelphia, PA 19103 RE: The tariff classification of jacquard woven upholstery cotton fabric from Pakistan Dear Mr. Chaudhry: In your letter dated October 30, 2009, you requested a tariff classification ruling. The submitted fabric sample is identified as Trade Name: Naadia, Style: 6999, Pattern: 700004. It is jacquard woven, of yarns of different colors. You state that the yarns are composed of 100% combed cotton, with 84 single yarns per centimeter in the warp and 44 single yarns per centimeter in the filling. This item weighs 320 g/m2 and will be imported in 57-59 inch widths. Your correspondence indicates that this fabric will be used as upholstery. The applicable subheading for this fabric will be 5209.49.0020, 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 more than 200 g/m2: of yarns of different colors: other fabrics, jacquard woven: of a width exceeding 127 cm. The rate of duty will be 8.4% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division