N217815 N2 Ruling Active

The tariff classification of 100% cotton twill woven fabric from India

Issued August 20, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5208.43.0000

Headings: 5208

Product description

The submitted sample, identified as style CVD-13045-2 Black, House of Wales Plaid is a woven fabric of yarns of different colors. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarns. This fabric is of four-harness twill weave construction. It contains 48.2 single yarns per centimeter in the warp and 29 single yarns per centimeter in the filling and weighs 117.1 g/m2, with an average yarn number of 66. According to the information provided, it will be imported in 114 centimeter widths and will be used for making quilts and wearing apparel and also will be sold to fabric outlets.

CBP rationale

The applicable subheading for style CVD-13045-2 Black, House of Wales Plaid will be 5208.43.000, 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: 3-thread or 4-thread twill, including cross twill.

Full text

N217815 August 20, 2012 CLA-2-52:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5208.43.0000 Mr. Xavier Frank Solis IJS Global Inc. 2805 El Segundo Blvd. El Segundo, CA 90250 RE: The tariff classification of 100% cotton twill woven fabric from India Dear Mr. Solis: In your letter dated May 1, 2012, on behalf of Robert Kaufman Co. Inc., you requested a tariff classification ruling. The submitted sample, identified as style CVD-13045-2 Black, House of Wales Plaid is a woven fabric of yarns of different colors. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarns. This fabric is of four-harness twill weave construction. It contains 48.2 single yarns per centimeter in the warp and 29 single yarns per centimeter in the filling and weighs 117.1 g/m2, with an average yarn number of 66. According to the information provided, it will be imported in 114 centimeter widths and will be used for making quilts and wearing apparel and also will be sold to fabric outlets. The applicable subheading for style CVD-13045-2 Black, House of Wales Plaid will be 5208.43.000, 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: 3-thread or 4-thread twill, including cross twill. The rate of duty will be Free. 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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