The tariff classification of 100% cotton fabric from India.
Issued October 25, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5208.52.4060
Headings: 5208
Product description
The submitted sample is a 100% cotton printed fabric. This product is plain woven and is constructed using 40/1 c.c. yarns in both the warp and the filling. It contains 34.6 single yarns per centimeter in the warp and 31.5 single yarns per centimeter in the filling. It is presumed that the merchandise is woven with carded yarns. This fabric weighs 127 g/m2 and the average yarn number is 52 in the metric system. You are incorrect in your belief that this fabric is classifiable in subheading 5208.32.4020 with category designation 314. Since this merchandise is not dyed, but printed and is of square construction, this classification would not apply.
Full text
NY 857047 OCT 25 1990 CLA-2-52:S:N:N3H:352 857047 CATEGORY: Classification TARIFF NO.: 5208.52.4060 Mr. Michael Caldera H. Z. Bernstein Co., Inc. One World Trade Center Suite 1973 New York, N.Y. 10048 RE: The tariff classification of 100% cotton fabric from India. Dear Mr. Caldera: In your letter dated October 11, 1990, on behalf of your client Westwood Inc., you requested a classification ruling. The submitted sample is a 100% cotton printed fabric. This product is plain woven and is constructed using 40/1 c.c. yarns in both the warp and the filling. It contains 34.6 single yarns per centimeter in the warp and 31.5 single yarns per centimeter in the filling. It is presumed that the merchandise is woven with carded yarns. This fabric weighs 127 g/m2 and the average yarn number is 52 in the metric system. You are incorrect in your belief that this fabric is classifiable in subheading 5208.32.4020 with category designation 314. Since this merchandise is not dyed, but printed and is of square construction, this classification would not apply. The applicable subheading for the woven printed fabric will be 5208.52.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, other, of number 43 to 68, printcloth. The duty rate will be 11.4 percent ad valorem. This fabric falls within textile category designation 315. Based upon international textile trade agreements, products of India are subject to quota restrictions and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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