CLA-2 CO:R:C:T 951983 CAB
District Director of Customs
300 South Ferry Street
Terminal Island, CA 90731
RE: Revocation of (HRL) 085991; narrow fabric with false selvage
Dear Sir:
The Area Director of Customs, New York, has requested that
this office review Headquarters Ruling Letter (HRL) 085991, dated
March 13, 1990. Since the issuance of that ruling, our position
on the classification of narrow woven fabric has been modified.
Accordingly, this ruling revokes HRL 085991.
HRL 085991 concerned the classification of woven fabric
strips coated with polyvinyl or polyethylene finish applied to
the entire fabric. In HRL 085991, Customs determined that the
merchandise at issue was not classifiable as narrow woven fabric
under Heading 5806 because it did not contain real or false
selvages.
After further review, concerning narrow fabrics coated with
polyvinyl or polyethylene finish, Customs has modified its
position on the applicable classification. Thus in HRL 950102,
dated February 10, 1992, Customs ruled that narrow fabrics coated
with plastics which prevents the edges from unraveling have false
selveges and therefore, the strips are classifiable under the
provision for narrow woven fabrics.
Please forward a copy of this ruling to counsel for the
importer, Stein Shostak Shostak & O'Hara, and the importer, Home
Fashions.
HOLDING:
Based on the foregoing, the woven fabric at issue in HRL
085991 is properly classifiable as narrow woven fabric under
subheading 5806.32.2000, HTSUSA, which provides for narrow woven
fabrics...; other woven fabrics; of man-made fibers; other. The
applicable rate of duty is 7 percent ad valorem, and the textile
restraint category is 229.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are notifying you
that HRL 085991 is no longer effective with respect to the
instant merchandise.
This notice to you should therefore be considered a
revocation of HRL 085991 of March 13, 1990, under 19 CFR sect.
177.9(d)(1). It is not to be applied retroactively to HRL 085991
(19 CFR 177.9(d)(2)) and will not, therefore, affect the
transaction, as we described above, for the importation of your
merchandise under that ruling. However, for the purpose of
future transactions in merchandise of this type, including that
which the present classification is requested, HRL 085991 will
not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division