The tariff classification of an embroidered 100% polyester plain woven fabric from China.

NY M82154 May 2, 2006 CLA-2-58:RR:NC:TA:352 M82154 CATEGORY: Classification TARIFF NO.: 5810.92.9080 Ms. Sophia Spoltore Milgram Freight Services Unlimited 407 McGill Street, Suite 700 Montreal, Quebec, Canada H2Y 2G3 RE: The tariff classification of an embroidered 100% polyester plain woven fabric from China. Dear Ms. Spoltore: In your letter dated February 1, 2006, on behalf of your client Cassidy Richfab you requested a tariff classification ruling. The submitted sample, designated as style G3651-“Dupioni Emb”, is an embroidered plain woven fabric composed of 100% textured filament polyester. The fabric features an embroidered undulating line that runs along both edges of the fabric parallel to the selvages. The ground fabric contains 56 single yarns per centimeter in the warp and 30 single yarns per centimeter in the filling. It is constructed using 70 denier polyester filament yarns in the warp and 160 denier polyester filament yarns in the filling. This fabric is manufactured with yarns of different colors. Weighing approximately 112 g/m2, this product will be imported in 150 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 5407.53.2020, HTSUS, which provides a rate of duty of 12 percent ad valorem, the rate of duty for the embroidered fabric will be 12 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/. 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