The tariff classification of an embroidered 100% non-textured filament polyester plain woven fabric from China.

NY M80532 March 7, 2006 CLA-2-58:RR:NC:TA:352 M80532 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Mr. John McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of an embroidered 100% non-textured filament polyester plain woven fabric from China. Dear Mr. McManus: In your letter dated February 23, 2006 you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, designated as “Polyester Taffeta, Check-Pintuck Pattern”, is an embroidered dyed plain woven fabric composed of 100% non-textured filament polyester. The fabric features a embroidered diamond design which has been created by gathering the fabric and sewing it in place forming a pin tuck. The ground fabric is constructed using 70 denier filament polyester yarns in the warp and 30 denier filament polyester yarns in the filling. Your correspondence indicates that all of the yarns that form the ground fabric contain a twist of less than 472 turns per meter. Weighing 142 g/m2, this product will be imported in 249 centimeter widths. The applicable subheading for the embroidered fabric will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTSUS), 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 fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 5407.61.9925 HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Goods classifiable in subheading 5810.92.9080, HTS, produced in 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