The tariff classification of cotton lightweight plain weave fabric from India

N188418 November 9, 2011 CLA-2-52:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5208.21.6090 Ms. Audrey Szatkowski Schenker, Inc. 1333 South Mount Prospect Road Des Plains, IL 60018 RE: The tariff classification of cotton lightweight plain weave fabric from India Dear Ms. Szatkowski: In your letter dated September 26, 2011, on behalf of your client Grip Pro LLC, DBA General Bandages, you requested a tariff classification ruling. The submitted sample, originally described as cotton gauze, was identified in more detail as 100% Cotton Powerloom Bleached Cloth. According to the information and sample provided, as well as subsequent email messages, this bleached, plain weave fabric is composed of singles yarns of 100% carded cotton, constructed using 12 warp ends and 10 filling picks per centimeter. The fabric has a weight of 30 g/m2 and will be imported in rolls of 2500 yards in length, 104 centimeters in width. You indicate that this product will be incorporated into tape to wrap handles of tennis rackets and/or hand tools. In your submission you suggest classification as gauze under subheading 5803.00.1000 of the Harmonized Tariff Schedule of the United States (HTSUS), or, alternatively, as plain weave cotton fabric under subheading 5210.11.6090, HTSUS. However, classification under those subheadings is precluded for the following reasons: Subheading 5803 encompasses fabric which is leno-woven, as described by Note 3 to Chapter 58; however, the instant fabric is plain-woven. Subheading 5210 encompasses unbleached fabric containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, of numbers 43 to 68; however, according to the information provided, the instant fabric is of 100% bleached cotton, of number 69 or higher. The applicable subheading for this plain-woven fabric described as “cotton gauze” will be 5208.21.6090, 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 not more than 100 g/m2: of number 69 or higher number, cheesecloth. The rate of duty will be 11.5 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division