The tariff classification of an embroidered fabric from India.

NY J87206 August 25, 2003 CLA-2-58:RR:NC:TA:352 J87206 CATEGORY: Classification TARIFF NO.: 5810.91.0010 Ms. Liliana Vodinelic Marvic Textiles, Ltd. Unit 1, Westpoint Trading Estate Alliance Road Acton, London W3 0RA, England RE: The tariff classification of an embroidered fabric from India. Dear Ms. Vodinelic: In your letter dated August 13, 2003 you requested a tariff classification ruling. The submitted sample, designated as style Purna 1213, is an embroidered fabric consisting of a 100% cotton ground fabric embroidered with 100% wool yarns. It is characterized by a stylized floral motif created by the wool embroidery yarns. The fabric as a whole is composed of 58% wool and 42% cotton. The ground fabric is a dyed 100% cotton fabric which has been woven with a plain weave except that each group of two warp ends have been woven as one (taped warp). It contains 33.8 single yarns per centimeter in the warp and 12.6 single yarns per centimeter in the filling. The ground fabric weighs 217 g/m2. Based on the data provided, the average yarn number for the ground fabric has been calculated to be 21 in the metric system. The embroidered fabric weighs 513 g/m2 and will be imported in 150 centimeter widths. The applicable subheading for the embroidered fabric designated as style Purna 1213 will be 5810.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, weighing over 200 g/m2. The duty rate for this provision is governed by Additional U.S. Note 1 to Chapter 58 which provides that the rate of duty is 0.8 percent ad valorem but in the case of embroidery in the piece not less than the rate which would apply to the product if not embroidered. Since the ground fabrics without the embroidery is a 100% cotton dyed fabric woven as plain weave except that groups of two warp yarns are woven as one classifiable in subheading 5209.39.0060, HTS, which provides a rate of duty of 8.4 percent ad valorem, the rate of duty for the embroidered fabric will be 8.4 percent ad valorem. Goods classifiable in subheading 5810.91.0010, HTS, are not subject to either quota restraints or visa requirements when produced in India. 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