The tariff classification of a 100% cotton woven upholstery fabric composed of yarns of different colors from India.

N003066 December 1, 2006 CLA-2-52:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5209.49.0090 Ms. Liza V. Schaeffer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a 100% cotton woven upholstery fabric composed of yarns of different colors from India. Dear Ms. Schaeffer: In your letter dated November 1, 2006, on behalf of your client H.M. Richards, Inc., you requested a tariff classification ruling. The portion of the fabric sample not consumed in analysis is being returned as requested. The submitted sample, designated as style HMR 7208-48 “Vellara Junction Moonlight Blue”, is a woven fabric composed of 100% cotton. It is woven as a plain weave except that each group of two filling picks is woven as one. The fabric contains 31.5 warp ends per centimeter and 16.5 filling picks per centimeter. It is constructed using 40/2 c.c. yarns in the warp and 4/1 c.c. yarns in the filling. This item has been constructed using yarns of different colors. Weighing 340 g/m2, this fabric will be imported in 137 centimeter widths. Based on the data provided and our examination of this product, the average yarn number for this fabric has been calculated to be 23 in the metric system. Your correspondence indicates that this fabric will be used as an upholstery fabric. Your letter suggests that this product may be classifiable in subheading 5209.41.6020, HTSUS. Classification in this heading is not possible since this would require that the fabric be plain woven. Since the fabric has an interlacing pattern where each group of 2 filling picks is woven as one, this product does not meet the definition of a plain weave fabric as defined in subheading note 1(k) to section XI. The applicable subheading for the woven fabric designated as style HMR 7208-48 “Vellara Junction Moonlight Blue” will be 5209.49.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, of yarns of different colors, other fabrics, other. The rate of duty will be 8.4 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