CLA-2 CO:R:C:T 950102 CRS
Mr. Maurice J. Deslauriers
John V. Carr & Son, Inc.
P.O. Box 149
Norton, VT 05907
RE: Vertical blind fabric; narrow woven fabric; false selvedges;
NYRL 863974 and HRL 088188 revoked.
Dear Mr. Deslauriers:
This is in reply to your letter of July 2, 1991, to our New
York office, on behalf of Tisbek International Ltd., in which you
requested reconsideration of New York Ruling Letter (NYRL) 863974
dated June 24, 1991.
FACTS:
NYRL 863974 concerned the classification of vertical blind
fabric made from 100 percent staple acrylic material coated with
polyvinyl chloride (PVC) or polvinyl acetate (PVA). The fabric
consisted of marl or mixture yarns in the filling and unbleached
or bleached yarns in the warp. After being coated, the material
was cut into 3 inch strips and was used after importation into
the United States to manufacture vertical blinds. The material
was classified as a synthetic staple fiber of subheading
5512.29.0005, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
The fabric in question was also the subject of Headquarters
Ruling Letter (HRL) 088188 (Internal Advice Request 24/90) dated
December 20, 1990. There we stated that although the fabric did
not unravel, this was due to the "coating applied to the entire
fabric and not...the result of some treatment applied to the
edges...to make them fast." Thus the fabric was not deemed to
have a selvedge and, consequently, was not classifiable as a
narrow woven fabric of heading 5806, but rather as a synthetic
staple fiber of heading 5512. See also HRL 085991 (Internal
Advice Request 59/89) dated March 13, 1990 (similar fabric).
ISSUE:
The issue presented is whether fabric coated with plastics
and cut into 3 inch strips, where the coating prevents the edges
from unraveling, has a false selvedge such that the strips are
classifiable under the provision for narrow woven fabrics.
LAW AND ANALYSIS:
Heading 5806, HTSUSA, provides, inter alia, for narrow woven
fabrics, which are defined by Note 5, Chapter 58, HTSUSA, as:
(a) Woven fabrics of a width not exceeding 30 cm,
whether woven as such or cut from wider pieces,
provided with selvedges (woven, gummed or
otherwise made) on both edges....
The fabric at issue is made from woven acrylic material that is
coated with polyvinyl chloride. Once coated, the fabric is cut
into strips approximately 3 inches (8.89 cm) wide. Thus the
fabric satisfies the width requirement of Note 5; however, in
order to be classified in heading 5806, it must also have some
type of selvedge. Since the instant vertical blind fabric does
not have a "real" selvedge, the question therefore arises as to
whether the plastic coating creates a "false" selvedge.
The Explanatory Notes constitute the official interpretation
of the Harmonized System at the international level. With regard
to the question of selvedges, Explanatory Note (EN) 58.06 A(2)
states that:
False selvedges are designed to prevent unraveling of
a piece of cut (or slit) fabric and may, for example,
consist of a row of gauze stitches woven into the wider
fabric before cutting (or slitting), of a simple hem,
or they may be produced by gumming the edges, or by
fusing the edges in the case of certain ribbons of man-
made fibers. Strips cut (or slit) from fabric but not
provided with a selvedge, either real or false, on each
edge, are excluded from this heading and classified
with ordinary woven fabrics. (Emphasis in original).
Thus as contemplated by the nomenclature, false selvedges are
designed to prevent unraveling, and may be introduced onto a wide
fabric before cutting. The vertical blind material in question
measures less than 30 cm in width and was obtained from a wide
fabric that was coated, before cutting, with a plastics substance
that prevents the fabric from unraveling when it is slit.
While Note 5, Chapter 58, mandates that narrow woven fabrics
be provided with selvedges, it does not define "selvedges" apart
from observing that, in addition to being woven or gummed, they
may be "otherwise made." The PVC coating prevents the vertical
blind fabric from unraveling; it also stiffens and stabilizes the
material so that it can be used as vertical blind fabric. Since
the wide fabric is coated before cutting in order to stiffen the
material, there is no need subsequently to make the edges fast,
as this has already been achieved. Indeed, any further treatment
of the edges would be redundant since the coating prevents the
fabric from unraveling. Accordingly, since the coating prevents
the fabric from unraveling, and since the fabric satisfies the
width requirement of Note 5(a), Chapter 58, it is Customs' view
that the instant vertical blind fabric has a false selvedge such
that it is classifiable as a narrow woven fabric of heading 5806.
HOLDING:
The vertical blind fabric in question is classifiable in
subheading 5806.32.2000, HTSUSA, under the provision for narrow
woven fabrics...; other woven fabrics; of man-made fibers; other.
As a good originating in the territory of Canada pursuant to
General Note 3(c)(vii)(B), the fabric is dutiable at the rate of
4.2 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
863974 and HRL 088188 to reflect the above classification
effective with the date of this letter.
Accordingly, this notice should be considered a revocation
of NYRL 863974 and HRL 088188 under 19 CFR 177.9(d)(1). It is
not to be applied retroactively to NYRL 863974 or HRL 088188 (19
CFR 177.9(d)(2)) and will not affect past transactions under
these rulings. However, for the purposes of future transactions
in merchandise of this type, the above rulings will not be valid
precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division