The tariff classification of 100% cotton woven fabric from India
Issued August 16, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5208.42.4000
Headings: 5208
Product description
The submitted sample, identified as style #FB-52, is a plain woven fabric constructed with yarns of different colors in a plaid design. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarn, contains 44.4 single yarns per centimeter in the warp and 19.5 single yarns per centimeter in the filling, and weighs 133.4 g/m2. Your correspondence indicates that this fabric will be imported in 100 centimeter widths.
CBP rationale
The applicable subheading for style #FB-52 will be 5208.42.4000, 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 not more than 200 g/m2: of yarns of different colors: plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68.
Full text
N213401 August 16, 2012 CLA-2-52:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5208.42.4000 Ms. Debbie Collier Masterpiece International 3751 Island Avenue Philadelphia, PA 19153 RE: The tariff classification of 100% cotton woven fabric from India Dear Ms. Collier: In your letter dated April 10, 2012, on behalf of your client, American Trader Distribution, you requested a tariff classification ruling. The submitted sample, identified as style #FB-52, is a plain woven fabric constructed with yarns of different colors in a plaid design. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarn, contains 44.4 single yarns per centimeter in the warp and 19.5 single yarns per centimeter in the filling, and weighs 133.4 g/m2. Your correspondence indicates that this fabric will be imported in 100 centimeter widths. The applicable subheading for style #FB-52 will be 5208.42.4000, 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 not more than 200 g/m2: of yarns of different colors: plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68. The duty rate will be 11.4% 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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