CLA-2 CO:R:C:G 080145 DSN
Mrs. D.W.S. Wai
Second Secretary
Hong Kong Commercial Affairs
British Embassy
3100 Massachusetts Ave. N.W.
Washington, D.C. 20006
RE: Tariff Classification of cotton fabrics
Dear Mrs. Wai:
This is in response to your letters of October 29, 1986, and
April 15, 1987, in which you requested tariff classification for
cotton fabrics which are produced in Hong Kong and imported into
the United States, by California Y.H. Corporation, and are
presently being held at Los Angeles seaport for want of a correct
visa. A sample accompanied the ruling request.
FACTS:
The fabric is 100 percent cotton and is composed of filling
yarns which have not been dyed and indigo dyed warp yarns. The
fabric contains 42 single threads per inch in the filling and 72
single threads per inch in the warp. The fabric has not been
napped and is constructed by using 10/1 c.c. yarns in both the
filling and the warp. The average yarn number is seven, and the
fabric weighs 9.9 ounces per square yard.
ISSUE:
Whether the subject fabric falls within the purview of
textile category 318 or 313.
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LAW AND ANALYSIS:
In order to determine the proper textile category
designation for this fabric it must first be classified under the
Tariff Schedules of the United States Annotated (TSUSA). The
textile category is derived from the classification of the fabric
and not the inverse. Based on the construction of the sample,
the fabric would be classified under item 322.07__. The last two
digits are determined by reference to the statistical suffix
table for items 320.01 through 331.__, as prescribed in headnote
2 of subpart A and statistical headnote 2 of this subpart. The
fabric meets the requirements for sheeting as described in
statistical headnote 1(f) of subpart A, part 3, schedule 3,which
requires an examination of statistical suffixes 77-82.
Suffixes 81 and 82 are easily eliminated as they provide for
napped fabric. Suffix 77 does not apply as it requires that the
yarns of the fabric not be of different colors. The subject
fabric contains yarns of different colors as the filling yarns
are white and the warp yarns are blue. With respect to yarns of
different colors, statistical headnote 1(l)(ii), subpart A, part
3, schedule 3, states in part that yarns of different colors
include fabrics consisting of unbleached or bleached yarn and
colored yarn. Therefore, suffix 80 is eliminated as it includes
only fabrics which are made with other than yarns of different
colors. This analysis leaves only suffixes 78 and 79 to
consider. Since the fabric contains neither checks, plaids nor
stripes, suffix 78 is inapplicable. Thus, suffix 79 is the only
appropriate choice in classifying this fabric.
HOLDING:
In view of the foregoing, the subject fabric is properly
classified under the TSUSA as woven fabrics other than the
foregoing, wholly of cotton: not fancy or figured: colored,
whether or not bleached: weighing more than 5.9 oz. per sq. yd.:
sheeting: not napped: other: of yarns of different colors:
other under item 322.0779, dutiable at the 1986 rate of 8.7 ad
valorem, textile category 318.
The proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) is scheduled to replace the TSUSA. The HTSUSA
provision applicable to the above described merchandise is
subheading 5209.41.60.20, which provides for woven fabrics of
cotton, containing 85 percent or more by weight of cotton,
weighing more than 200 g/m: of yarns of different colors: plain
weave: other, not napped. The fabric is subject to textile
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quota category 218 and is dutiable at the rate of 8.9 percent ad
valorem. This classification represents the present position of
the Customs Service regarding the dutiable status of the
merchandise under the proposed HTSUSA. If there are any changes
before enactment, this advice may not continue to be applicable.
Sincerely,
John Durant
Acting Director
Commercial Rulings Division