N020779 N0 Ruling Active

The tariff classification of a cotton/ramie blend twill woven fabric and a rayon/cotton blend woven fabric of corduroy construction from China.

Issued February 6, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5801.32.0000, 5212.24.6090

Headings: 5801, 5212

Product description

Two samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the sample, designated as “Fabric-Black Denim”, indicates that it is a 3 X 1 warp face twill woven fabric composed of 61.3% cotton and 38.7% ramie. It is constructed using yarns of different colors and features a black warp and a bleached filling. It contains 25.6 single yarns per centimeter in the warp and 19.2 single yarns per centimeter in the filling. Weighing 336.4 g/m2, this product is manufactured in 150 centimeter widths. Your correspondence indicates that this fabric will be used in the production of wearing apparel. Laboratory analysis of the sample, designated as “Fabric-PFD Corduroy”, indicates that it is a woven weft pile fabric of corduroy construction. This fabric is composed of 60.2% regenerated cellulose, a rayon artificial fiber, and 39.8% cotton. The base fabric is composed of 66.4 % cotton and 33.6% regenerated cellulose while the pile yarns are composed of 100% regenerated cellulose. This product is characterized by a fibrous surface and contains 5 wales per centimeter. Weighing 335.3 g/m2, this fabric will be produced in 150 centimeter widths. Your correspondence indicates that this item will be used in the manufacture of apparel.

CBP rationale

The applicable subheading for the twill woven fabric designated as “Fabric Black Denim” will be 5212.24.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of cotton, weighing more than 200 g/m2, of yarns of different colors, other, other, other. The applicable subheading for the weft pile fabric of corduroy construction designated as “Fabric-PFD Corduroy” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy.

Full text

N020779 February 6, 2008 CLA-2-52:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 5212.24.6090; 5801.32.0000 Ms. Jenny Fu Hecny Brokerage Services, Inc. 1460 Francisco Street Torrance, CA 90501 RE: The tariff classification of a cotton/ramie blend twill woven fabric and a rayon/cotton blend woven fabric of corduroy construction from China. Dear Ms. Fu: In your letter dated December 06, 2007, on behalf of your client Peacegoods, Inc. you requested a classification ruling. Two samples of woven fabric accompanied your request for a ruling. Laboratory analysis of the sample, designated as “Fabric-Black Denim”, indicates that it is a 3 X 1 warp face twill woven fabric composed of 61.3% cotton and 38.7% ramie. It is constructed using yarns of different colors and features a black warp and a bleached filling. It contains 25.6 single yarns per centimeter in the warp and 19.2 single yarns per centimeter in the filling. Weighing 336.4 g/m2, this product is manufactured in 150 centimeter widths. Your correspondence indicates that this fabric will be used in the production of wearing apparel. Laboratory analysis of the sample, designated as “Fabric-PFD Corduroy”, indicates that it is a woven weft pile fabric of corduroy construction. This fabric is composed of 60.2% regenerated cellulose, a rayon artificial fiber, and 39.8% cotton. The base fabric is composed of 66.4 % cotton and 33.6% regenerated cellulose while the pile yarns are composed of 100% regenerated cellulose. This product is characterized by a fibrous surface and contains 5 wales per centimeter. Weighing 335.3 g/m2, this fabric will be produced in 150 centimeter widths. Your correspondence indicates that this item will be used in the manufacture of apparel. The applicable subheading for the twill woven fabric designated as “Fabric Black Denim” will be 5212.24.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of cotton, weighing more than 200 g/m2, of yarns of different colors, other, other, other. The duty rate will be 7.8 percent ad valorem. The applicable subheading for the weft pile fabric of corduroy construction designated as “Fabric-PFD Corduroy” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy. The duty rate will be 14% 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/. The twill woven fabric falls within textile category 218 while the woven weft pile fabric of corduroy construction falls within textile category 224. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. At the present time goods produced in China and falling within either textile category 218 or 224 are not subject to either quota restraints or visa requirements. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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

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