The tariff classification of leno woven cotton fabric from the United Kingdom.
Issued September 15, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5803.10.0000
Headings: 5803
Product description
The submitted sample, designated as design No. 940 Ivory Cotton Madras (Series 16450 Polka Dot), is a leno woven fabric with a jacquard polka dot design inserted at intervals throughout the fabric. It is composed of 100% cotton and is designed for use in the manufacture of curtains. The fabric contains 20 warp ends per centimeter and 14 filling picks per centimeter. Weighing 46.5 g/m2, this item will be imported in 178 centimeter widths.
CBP rationale
The applicable subheading for the leno woven cotton fabric will be 5803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gauze, other than narrow fabrics of heading 5806, of cotton.
Full text
NY E86572 September 15, 1999 CLA-2-58:RR:NC:TA:352 E86572 CATEGORY: Classification TARIFF NO.: 5803.10.0000 Mr. Gary T. Cooke F. Schumacher & Co. 1325 Old Cooche’s Bridge Road P.O. Box 6002 Newark, DE 19714-6002 RE: The tariff classification of leno woven cotton fabric from the United Kingdom. Dear Mr. Cooke: In your letter dated August 23, 1999 you requested a tariff classification ruling. The submitted sample, designated as design No. 940 Ivory Cotton Madras (Series 16450 Polka Dot), is a leno woven fabric with a jacquard polka dot design inserted at intervals throughout the fabric. It is composed of 100% cotton and is designed for use in the manufacture of curtains. The fabric contains 20 warp ends per centimeter and 14 filling picks per centimeter. Weighing 46.5 g/m2, this item will be imported in 178 centimeter widths. The applicable subheading for the leno woven cotton fabric will be 5803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gauze, other than narrow fabrics of heading 5806, of cotton. The rate of duty will be 5.6 percent ad valorem. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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