CLA-2 CO:R:C:T 950618 JS
Mr. Rick A. Catalani
Geo. S. Bush & Co., Inc.
1400 Exchange Bldg.
821 Second Avenue
Seattle, Washington 98104
RE: Modification of HQ 089759; flocked PVC; not a textile of
heading 6307, HTSUSA
Dear Mr. Catalani:
On September 6, 1992, you were issued 089759 classifying a
drawstring jewellery pouch under subheading 6307, HTSUSA. Upon
further review, we find that the classification decision in that
ruling was in error.
FACTS:
A sample of the subject merchandise was not included, but
since one was previously inspected by our office, we stipulate
the following facts:
The article is a drawstring jewellery pouch made of PVC
which is flocked with a man-made textile fiber. It measures
approximately 2 3/4" and 4" and is of the kind normally given
away as premium packaging at the time of purchase.
Upon review, we have found that the classification in 089759
was inappropriately based on an analysis of the merchandise as
an article made up of PVC backed textile fabric, and that textile
flocking is not a "fabric" for purposes of classification.
Moreover, since there is no HTS provision which provides for
textile flocked pouches, it is proper to look to the material or
piece goods from which the goods are made.
2
The merchandise was classified under subheading
6307.90.9490 as composite goods on the basis of GRI 3(b).
Heading 4202 was briefly considered and rejected on the basis
that the jewellery pouch is not similar to the articles provided
for thereunder.
ISSUE:
How should an article of textile flocked PVC material be
classified under the HTSUSA.
LAW AND ANALYSIS:
Heading 6307 has been misapplied in this instance due to the
inapplicability of the term "other made up textile articles" to
the merchandise at issue. Chapter 63 Note 1 specifically states
that subchapter 1 (OTHER MADE UP TEXTILE ARTICLES) applies only
to made up articles of any textile fabric. Therefore a
determination as to the constituent fabric of the goods at issue
is a prerequisite to classification of a product under chapter
63; in this case, we find that textile flocking on a sheet of PVC
is not a "fabric" within the meaning of the HTSUSA. On this
issue we are directed by Chapter 59, which, if applicable, would
serve to classify impregnated, coated, covered or laminated
textile fabrics. Note 1 of this chapter states:
Except where the context otherwise requires, for the
purposes of this chapter the expression "textile fabrics"
applies only to the woven fabrics of chapters 50 to 55 and
headings 5803 and 5806, the braids and ornamental trimmings
in the piece of heading 5808 and the knitted or crocheted
fabrics of heading 6002.
Since textile flocking is not a woven fabric of chapters 50 to 55
or any of the other headings listed above, it is not considered a
textile fabric as required. The material from which the pouch is
made would be classifiable as other sheets or film of plastic
combined with textile material of subheading 3921.90.1500,
HTSUSA.
HOLDING:
The merchandise at issue, which is an article, a pouch made
of the material described above, is properly classified under
subheading 3923.90.9090, HTSUSA, as other articles of plastics
and articles of other materials of headings 3901 to 3914: other:
other, other, dutiable at the rate of 5.3 percent ad valorem.
3
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying HQ
089759 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This notice to you should be considered a modification of
HQ 089759 under 19 CFR 177.9(d)(1) (1989). It is not to be
applied retroactively to HQ 089759 (19 CFR 177.9(d)(2) (1989))
and will not, therefore, affect the transaction for importation
of your client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
including that for which the present classification was
requested, HQ 089759 will not be valid precedent. We recognize
that pending transactions may be adversely affected by this
modification, in that current contracts for importation arriving
at a port subsequent to the release of HQ 089759 will be
classified under the new ruling. If such a situation arises,
you may, at your discretion, notify this office and apply for
relief from the binding effects of the new ruling as may be
dictated by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact its local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division