The tariff classification of two cotton denim fabrics from Mexico

N237162 May 29, 2013 CLA-2-52:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5209.42.0040 Ms. Lura Bouamri Cone Denim, LLC International Textile Group 804 Green Valley Road, Suite 300 Greensboro, NC 27408 Dear Ms. Bouamri: RE: The tariff classification of two cotton denim fabrics from Mexico Dear Ms. Bouamri: In your letter dated January 07, 2013, you requested a tariff classification ruling. Two samples were provided. Style 4863p is a twill weave fabric. Your letter states that that this fabric is woven with 100% cotton indigo yarns in the warp, dyed with a black sulfur top which you state fades when worn or washed, and with 100% natural cotton yarns in the filling. CBP laboratory analysis indicates that this fabric is of a four-thread twill weave construction, composed of yarns of different colors and weighing 401.4 g/m2. In our opinion, this fabric would be considered a dark navy denim. According to additional information provided to this office by telephone, this fabric will be imported in rolls measuring 66.75 inches in width, and will be used in the apparel industry. Style 3433 is a twill weave fabric Your letter states that that this fabric is woven with 100% cotton indigo yarns in the warp, dyed with a black sulfur top which you state fades when worn or washed, and with 100% natural cotton yarns in the filling. CBP laboratory analysis indicates that this is of a four-thread twill weave construction, composed of yarns of different colors and weighing 392.9 g/m2. In our opinion, this fabric would be considered a dark navy denim. According to additional information provided to this office by telephone, this fabric will be imported in rolls measuring 66.75 inches in width, and will be used in the apparel industry. The applicable subheading for styles 4863p and 3433 will be 5209.42.0040, 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: denim: blue denim: weighing more than 360 g/m2. 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, Thomas J. Russo Director National Commodity Specialist Division