The tariff classification of a 100% flax plain woven fabric of yarns of different colors from China.

NY J86531 August 4, 2003 CLA-2-53:RR:NC:TA:352 J86531 CATEGORY: Classification TARIFF NO.: 5309.19.0010 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a 100% flax plain woven fabric of yarns of different colors from China. Dear Ms. Pitts: In your letter dated June 19, 2003 you requested a tariff classification ruling. The submitted sample, designated as “Bamboo Fabric”, is a plain woven fabric composed of 100% flax. It is constructed using yarns of different colors and is characterized by vertical stripes created by using alternating groups of bleached and colored yarns in the warp direction. Weighing 123.5 g/m2, this product will be imported in 150 centimeter widths. Although your correspondence indicates that this fabric has been formed with bamboo fiber, laboratory analysis indicates that the fabric is composed wholly of flax. The applicable subheading for the 100% flax plain woven fabric will be 5309.19.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of flax, containing 85 percent or more by weight of flax, other, of a width exceeding 127 centimeters. The rate of duty will be 0.3 percent ad valorem. Goods classifiable in subheading 5309.19.0010, which are products of China, are not subject to either quota restraints or visa requirements. 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 646-733--3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division