The tariff classification of a polyester appliquéd fabric from China.

NY L80024 November 1, 2004 CLA-2-58:RR:NC:TA:352 L80024 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Ms. Amanda D. McClain Jo-Ann Stores Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of a polyester appliquéd fabric from China. Dear Ms. McClain: In your letter dated September 14, 2004 you requested a tariff classification ruling. The submitted sample, designated as style CFP2715 “Fancy Denim with Chiffon”, is an embroidered fabric consisting of a 100% polyester base fabric onto which a polyester/cotton blend denim fabric has been appliquéd. The base fabric contains 17 single yarns per centimeter in the warp and 12 single yarns per centimeter in the filling. It is constructed using 75 denier non-textured filament polyester yarns in both the warp and the filling. The 65% polyester/35% cotton twill woven denim fabric has had free form holes raggedly cut out over its entire surface. It is then sewn onto the base fabric with decorative running stitches. The openings created by the cut denim fabric reveal the printed base fabric beneath. The appliquéd fabric weighs 190 g/m2 and will be imported in 141 centimeter widths. The applicable subheading for the woven fabric designated as style CFP 2715 “Fancy Denim with Chiffon” will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by Additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.4 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% non-textured filament polyester printed fabric woven as plain weave classifiable in subheading 5407.61.9965, HTS, which provides a rate of duty of 14.9 percent ad valorem, the rate of duty for the embroidered fabric will be 14.9 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 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division