CLA-2 CO:R:C:T 952921 SK
TARIFF: 6001.29.0000
Peter Weinrauch
Import Commodity Group Ltd.
156-15 146th Avenue, ste. 314
Jamaica, New York 11434
RE: Classification of fabric; pile fabric of heading 6001 vs.
other knitted or crocheted fabric of heading 6002; EN (4)
to heading 6001, HTSUSA; HRL 951374 (10/30/92); HRL 951111
(8/5/92); HRL 084317 (5/21/90); the process involved in the
production of the fabric determines whether the fabric is
classifiable as a pile fabric.
Dear Mr. Weinrauch:
This is in reply to your inquiry of October 26, 1992, on
behalf of your client, Nipkow & Kobelt, requesting a binding
ruling classification for knitted fabric with laid-in metalized
yarns. A sample swatch was submitted to this office for
examination.
FACTS:
The sample swatch submitted to this office is referenced
style number HOSQO4. The sample is made from nylon jersey
knitted fabric with laid-in metalized strips which are
approximately 0.5 millimeters in width. The fabric also has
metalized plastic dots attached to the surface by means of
adhesive. When the laid-in yarns are removed, the base fabric
maintains its structural integrity. The laid-in yarns form loops
visible on the surface of the materials, and they protrude
slightly from the fabric surface. The loops are capable of being
pushed from side to side and rise over two courses of the knit
fabric beneath them.
ISSUE:
Whether the fabric in question is classifiable under a
provision for pile fabrics in heading 6001, HTSUSA, or under a
provision for other knitted or crocheted fabrics in heading 6002,
HTSUSA?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's). The GRI
require that classification be determined according to the terms
of the headings and any relative section or chapter notes, taken
in order. Where goods cannot be classified solely on the basis
of GRI 1, the remaining GRI will be applied in the order of their
appearance.
The competing headings at issue are heading 6001, HTSUSA,
which provides for pile fabrics, knitted or crocheted, and
heading 6002, HTSUSA, which provides for other knitted or
crocheted fabrics.
Explanatory Note (EN) (4) to heading 6001, HTSUSA, which
provides the official interpretation of the tariff schedule at
the international (six digit) level, states that for a fabric to
be classifiable as a pile fabric, it must have protruding yarns
(or their equivalent). The EN enumerate the following methods of
production as those mainly used for knit pile fabrics:
(1) a circular knitting machine produces a knitted fabric in
which, by means of an additional yarn, protruding loops are
formed; afterwards the loops are cut to form pile and thus
give a velvet-like surface;
(2) a special warp knitting machine knits the fabrics face to
face with common pile yarn; the two fabrics are then
separated by cutting to produce two knitted fabrics with a
cut pile;
(3) textile fibres from a carded sliver are inserted into the
loops of a knitted ground fabric as it is formed ("long
pile" fabrics);
(4) textile yarn to form loops ("imitation terry fabrics")
(see General Explanatory Note). Such fabrics have rows
of chain stitches on the back of the fabrics and they differ
from the pile fabrics of heading 58.02, which are
characterized by rows of stitches having the appearance of
running along the length of the back of the fabric.
As the fabric at issue consists of laid-in yarns, forming
loops, inserted during the knitting process and protruding from
the base material, EN (4) to heading 6001, HTSUSA, provides for
this merchandise. The fact that the fabric at issue is not
constructed in the same way as traditional terry-knit material
does not exclude it from heading 6001, HTSUSA, as the
- 3 -
constructions described in the EN are examples and not exhaustive
listings.
As set forth in Headquarters Ruling Letter (HRL) 951374,
dated October 30, 1992, and HRL 951111, dated August 5, 1992,
this office is of the opinion that it is the process involved in
the production of a fabric which determines whether that fabric
is classifiable as a pile fabric. HRL 951374 states, "if during
the weaving or knitting of a fabric, yarns are caused to project
from the surface(s) (i.e., the base material) of that fabric
creating a "pile" appearance, that fabric will be considered a
pile fabric for the purposes of the HTSUSA ... ." The fabric at
issue is knitted in such a manner that the laid-in yarns protrude
from the base material. Accordingly, the subject merchandise has
been processed in such a manner so as to be properly classifiable
under heading 6001, HTSUSA, as a pile fabric.
Moreover, there remains some question as to whether the
loops created by the laid-in yarn protrude enough to warrant
classification under heading 6001, HTSUSA, as a pile fabric. It
is this office's opinion that they do. The EN to heading 6001,
HTSUSA, provides no quantitative guidance as to how much loops
must protrude; it only describes types of processes which produce
pile fabrics. As the fabric at issue meets the requirements of
EN (4), we are unwilling to create quantitative prerequisites
which would mandate that looped yarn be of a certain length in
order to qualify as a pile fabric. We note, however, that in
situations where the fabric has been knitted so tightly that in
effect no loops have been created, the fabric will not qualify as
a pile fabric classifiable under heading 6001, HTSUSA.
HOLDING:
The fabric at issue is classifiable under subheading
6001.29.0000, HTSUSA, dutiable at a rate of 8 percent ad valorem.
The textile quota category is 414.
The designated textile and apparel categories may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
- 4 -
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your 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