867702 86 Ruling Active

The tariff classification of "patchwork material" fromIndia.

Issued October 18, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9490

Headings: 6307

Product description

The fabric is constructed of square pieces of fabric and rectangular strips stitched together. The squares and rectangular strips are composed of 100 percent cotton woven fabric.

Full text

NY 867702 OCT 18 1991 CLA-2-63:S:N:N3G:345 867702 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Mr. Marty Langtry Castelazo & Associates 5420 West 104th St. Los Angeles, CA 90045 RE: The tariff classification of "patchwork material" from India. Dear Mr. Langtry: In your letter dated October 2, 1991, on behalf of Creative Natural Fabrics, Los Angeles, California, you requested a tariff classification ruling. The sample submitted is a "patchwork material". The fabric is constructed of square pieces of fabric and rectangular strips stitched together. The squares and rectangular strips are composed of 100 percent cotton woven fabric. The applicable subheading for the "patchwork material" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9490, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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