CLA-2 CO:R:C:G 080147 CMR
TARIFF NO: 322.1836; 5208.42.3000
Mrs. D. W. S. Wai
British Embassy
Hong Kong Office
3100 Massachusetts Ave., N.W.
Washington, D.C. 20008
RE: Classification of 100 percent cotton fabric
Dear Mrs. Wai:
This is in response to your letter of April 15, 1987,
requesting classification of a 100 percent cotton sheeting woven
fabric imported into the United States by Maygene Ltd. DBA Carl
Lawrence Company from Hong Kong. The shipment is being held at
Los Angeles for want of a correct visa. A sample accompanied the
ruling request.
FACTS:
The submitted sample is a 100 percent cotton fabric which has
been plain woven. It contains 68 single threads per inch in the
warp and 52 single threads per inch in the filling. The fabric
is constructed using single carded yarns in both the warp and the
filling. The warp yarns have been dyed blue while the filling
yarns are not dyed. The fabric weighs 4.5 ounces per square yard
and has not been napped. Based on data developed by the U.S.
Customs laboratory, the average yarn number for this fabric has
been calculated to be 18.
The Hong Kong Trade Department contends that this fabric fits
Hong Kong's classification guidelines for category 313 and was
incorrectly assigned category 318 when entered through Los
Angeles. The Hong Kong Trade Department bases its contention on
the textile guidelines in Notice to Exporters No. 50/83 of
October 22, 1983.
ISSUE:
Whether the fabric at issue falls within textile category 313
or 318.
-2-
LAW AND ANALYSIS:
In order to determine the proper textile category designation
for this fabric, we must first classify it under the Tariff
Schedules of the United States Annotated (TSUSA). The textile
category designation is determined from the tariff classification
of the fabric and cannot be accurately predicted from the textile
category guidelines. Based on the data developed by the U.S.
Customs laboratory, the sample is a woven fabric, wholly of
cotton, not fancy or figured, colored, whether or not bleached,
classifiable in item 322.18 , Tariff Schedules of the United
States (TSUS). The next step is to determine the statistical
suffix that applies by reference to the Statistical Suffix Table
for Items 320.01 Through 331. .
The fabric meets the definition of sheeting in Statistical
Headnote 1(f), Subpart A, Part 3, Schedule 3, which provides for
"fabrics of plain weave, whether or not napped, of the following
types-- (i) fabrics weighing not more than 5.9 ounces per square
yard, of square construction, containing more than 85 warp ends
and filling picks per square inch, of average yarn number 40 or
lower number but not including printcloth;...." Since the
characteristics of this fabric mandate classification as
sheeting, we are led to examine statistical suffixes 32 through
38. Clearly, suffixes 32 and 33 are not applicable to this
product since the fabric weighs less than 5 ounces per square
yard and has single yarns and an average yarn number over 15.
Suffixes 34 and 38 cannot apply since these provisions require
that the fabric not be of yarns of different colors. In view of
the fact that the warp is dyed blue and the filling yarns are not
dyed, this cloth meets the definition for a fabric which is "of
yarns of different colors." Note Statistical Headnote 1(1),
Subpart A, Part 3, Schedule 3, which states in part that "of
yarns of different colors" includes fabric which "...consist[s]
of unbleached or bleached yarn and colored yarn...." Suffix 37
cannot apply since it requires a napped fabric. That leaves only
suffixes 35 and 36 to consider. Since the fabric is not checked,
plaid, or striped, suffix 35 does not apply. This analysis leads
inevitably to suffix 36. This results in classification in item
322.1836, TSUSA, which correlates with textile category 318.
Your reliance on the textile guidelines in Notice to
Exporters No. 50/83 of October 22, 1983, is misplaced. These
guidelines were obsolete at the time this entry was made since
they were based partially on the 1983 TSUSA. Please note that
the Statistical Suffix Table for Items 320.01 through 331. has
been correlated with textile categories in such a manner that no
fabric containing yarns of different colors is assigned category
313.
-3-
HOLDING:
The fabric at issue is classifiable in item 322.1836, TSUSA,
textile category 318. It is dutiable at the 1986 rate of 10.2 ad
valorem.
Under the proposed Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the fabric is classifiable in
subheading 5208.42.3000, textile category 218. The rate of duty
is 9.6 percent ad valorem. This classification represents the
present position of the Customs Service under the proposed
HTSUSA. If changes occur before enactment, this advice may not
continue to be applicable.
Sincerely,
John Durant
Acting Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS Alan Tytelman