CLA-2 CO:R:C:T 089844 CRS
Assistant District Director
United States Customs Service
U.S. Customhouse
Interstate 87
Champlain, NY 12919
RE: Application for further review of protest number 0712-91-
000434; pile fabrics.
Dear Sir:
This is in reply to your memorandum of June 26, 1991, which
forwarded for our review protest number 0712-91-000434, filed on
behalf of Huntingdon Mills, Ltd., by A.N. Deringer, Inc., on
April 11, 1991. A sample of the imported fabric was attached to
the protest, as well as a sample of the base material used to
manufacture the imported fabric.
FACTS:
The merchandise in question is a brushed knit fabric, style
5448-OSC. The fabric consists of a 100 percent polyester base
material, or pre-cursor fabric, into which acrylic yarns appear
to have been laid-in or inserted during the knitting process.
The laid-in yarns protrude from the base material and can be
removed, leaving plain knit fabric. Once the inserted yarns have
been introduced into the base material, they are brushed to
produce the imported fabric.
ISSUE:
The issue presented is whether the merchandise in question
is classifiable under a provision for pile fabrics or under a
provision for other knitted or crocheted fabrics.
LAW AND ANALYSIS:
Two headings are under consideration in the instant protest:
heading 6001, HTSUSA, which provides for pile fabrics, including
"long pile" fabrics and terry fabrics, knitted or crocheted; and
heading 6002, HTSUSA, a residual provision which covers other
knitted or crocheted fabrics. Knitted or crocheted fabrics are
classifiable in this heading only if they are first excluded from
heading 6001.
The Explanatory Notes (EN), are the official interpretation
of the Harmonized System at the international level. EN 60.01,
827, describes some of the methods commonly used to manufacture
knitted pile fabrics. The fourth method is one in which textile
yarns form loops. The fabric in question is made from textile
yarns which have been introduced into a knitted base material to
form loops. The loops are then brushed to form the plush-pile
effect of the finished fabric. Since the production process used
to manufacture style 5448-OSC is characteristic of pile fabrics,
it is Customs' opinion that the fabric is classifiable in heading
6001, HTSUSA.
HOLDING:
The fabric in question, style 5448-OSC, is classifiable in
subheading 6001.22.0000, HTSUSA, under the provision for looped
pile fabrics; of man-made fibers.
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director