CLA-2 RR:CR:TE 962759 RH
Ms. Janice Watson
Purchasing Director
Elastic Corporation of America
455 Highway 70
Columbiana, Alabama 35051
RE: Reconsideration of NY D86378, dated January 15, 1999; heading 5806; narrow elastic fabric; narrow woven pile fabrics; GRI 3(a); most specific description
Dear Ms. Watson:
This is in reply to your letter of April 8, 1999, requesting reconsideration of New York Ruling Letter (NY) D86378, dated January 15, 1999, concerning the classification of narrow elastic fabrics under heading 5806 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
In NY D86378, a description of the merchandise at issue reads as follows:
The subject merchandise is narrow elastic woven fabric. Six samples were submitted and the following information was supplied for each: (1) Sample I5165 is 17% spandex, 83% nylon and measures 3/8 inch in width. (2) Sample I5166 is 6% nylon, 14% spandex, 80% polyester and measures ½ inch in width. (3) Sample I5167 is 18% spandex, 82% nylon and measures ½ inch in width. (4) Sample I5164 is 13% spandex, 6% nylon, 81% polyester and measures 5/8 inch in width. (5) Sample I3426 is 16% spandex, 84% polyester and measures 11/16 inch in width. (6) Sample I5975 is 28% spandex, 72% nylon and measures ½ inch in width.
Customs classified samples I5165, I5166, I5167 and I5164 under subheading 5806.10.2800, HTSUSA, which provides for narrow woven pile fabrics of man-made fibers, other.
- 2 -
Classification of the other two samples, I3426 and I5975, was under subheading 5806.20.0010, HTSUSA, which provides for other narrow woven fabrics containing by weight 5 percent or more of elastomeric yarn or rubber thread.
In your request for reconsideration, you state that all of the samples have weft and contain 5 percent or more of elastomeric yarn or rubber thread (spandex) and should, therefore, have been classified under subheading “5806.20.10.”
ISSUE:
Are samples I5165, I5166, I5167 and I5164 classifiable under a provision for narrow woven pile fabrics in subheading 5806.202800, HTSUSA, or under a provision for other narrow woven fabrics in subheading 5806.20.0010, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.
Classification of all of the samples in this case is uncontested at the 4-digit heading level. Heading 5806, HTSUSA, provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).”
Please notice that the language of the heading describes two distinct types of goods and that a semicolon separates those descriptions. Accordingly, each type of good described in the heading is properly classifiable under that heading. The fact that the second portion of the heading describes bolducs does not preclude classification under heading 5806 of goods described in the first portion of that heading.
The controversy in this case arises at the 6-digit subheading level. You argue that all of the samples are classifiable under subheading 5806.20, HTSUSA, which provides for “Other woven fabrics, containing by weight 5 percent or more of elastomeric yarn or rubber thread.” However, Customs classified two samples under subheading 5806.10, HTSUSA, which encompasses “Woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics.”
- 3 -
Since two competing subheadings exist in this case, we refer to GRI 3(a), HTSUSA, which reads, in relevant part:
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. . . .
Subheading 5806.10 is an eo nomine provision, meaning that it refers to a commodity by name, i.e., narrow woven pile fabric. Moreover, subheading 5806.10 does not have limiting language, and, thus, includes all forms of narrow woven pile fabrics, including those that have weft and contain 5 percent or more of elastomeric yarn or rubber thread (spandex).
In NY D86378, Customs stated that samples I5165, I5166, I5167 and I5164 “appear to be woven under tension with a highly texturized slightly twisted yarn in the warp. Upon release from tension these warp yarns rise to form a raised loop surface.” For Customs classification purposes, these samples are considered pile fabrics. Headquarters Ruling Letter (HQ) 951374, dated October 30, 1992, is instructive on this matter, stating:
[I]f 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, even if those yarns are subsequently subjected to a brushing process. However, if a fabric is woven or knit without projecting yarns which create a "pile" surface or surfaces, and that "pile" appearance is later produced by a brushing, teaseling, or similar process, then the fabric is not considered to be a pile fabric for the purposes of the HTSUSA.
Subheading 5806.20, HTSUSA, is a basket provision which provides for “other” narrow woven fabrics. However, this provision does contain limiting language in that the fabric must contain by weight 5 percent or more of elastomeric yarn or rubber thread.
It is axiomatic in Customs law that an eo nomine tariff provision for an article, such as subheading 5806.10, takes precedence over a basket provision, such as 5806.20. Accordingly, we find that all of the samples in question were correctly classified in NY D86378.
- 4 -
HOLDING:
Samples I5165, I5166, I5167 and I5164 are classifiable under subheading 5806.10.2800, HTSUSA, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive: Woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics: Of man-made fibers: Other.” They are dutiable at the general column one rate at 9 percent ad valorem, and the textile category is 229.
Samples I3426 and I5975 are classifiable under subheading 5806.20.0010, HTSUSA, which provides for “Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive: Other woven fabrics, containing by weight 5 percent or more of elastomeric yarn or rubber thread: Containing elastomeric yarn.” They are dutiable at the general column one rate at 7.5 percent ad valorem, and the textile category is 229.
The designated textile and apparel category 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.
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 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