CLA-2 CO:R:C:G 085212 CB
Ms. Doreen Wai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W.
Washington, D. C. 20036
RE: Request for classification of cotton woven sheetings
Your case no. HK117/89
Dear Ms. Wai:
This ruling is being issued in response to your letter of
July 25, 1989, on behalf of Grommet & Co., requesting a
classification ruling and textile category under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for 100
percent cotton plain woven sheetings from Hong Kong.
FACTS:
Six sample swatches of three separate fabrics were submitted
for classification. The fabrics are marked as BOX 1, BOX 3 and
BOX 5. Each of these fabrics is submitted in two colors. The
two fabrics, designated as Box 1, are 100 percent cotton plain
woven fabrics. They contain 28.35 single yarns per centimeter in
the warp and 15.35 single yarns per centimeter in the filling.
The fabrics are constructed using single yarns in both the warp
and filling. They weigh 275.46 g/m2 and have been dyed a single
uniform color. The average yarn number has been calculated to be
15 in the metric system.
The fabrics designated as Box 3 are 100 percent cotton twill
woven fabrics. They contain 47.24 single yarns per centimeter in
the warp and 22.83 single yarns per centimeter in the filling.
Both fabrics have been dyed a single uniform color and weigh
206.9 g/m2. The fabrics have been woven using a 3 up 1 down
twill weave and calculated to have an average yarn number of 33
in the metric system. These fabrics are constructed with single
yarns in both the warp and filling.
-2-
The fabrics designated as Box 5 are 100 percent cotton plain
woven fabrics. They contain 24.4 single yarns per centimeter in
the warp and 23.6 single yarns per centimeter in the filling.
The fabrics are constructed using single yarns in both the warp
and filling. The fabrics have been dyed a uniform color and
weigh 171.9 g/m2. The average yarn number has been calculated to
be 27 in the metric system.
ISSUE:
What is the proper classification of the subject sheeting
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes. The textile category designation is determined
from the tariff classification of the fabrics.
Heading 5209, HTSUSA, provides for "woven fabrics of cotton,
containing 85 percent or more by weight of cotton, weighing more
than 200 g/m2." Statistical Note 1(b) of Chapter 52 defines
sheeting as including in part plain weave fabrics, whether or not
napped, weighing over 200 g/m2. The Chapter does not include
fabrics where the warp or filling consists of multiple or cabled
yarns of average yarn number 26 or lower. Having determined that
the fabrics are classifiable in Chapter 52, the appropriate
heading and subheading for each type of fabric must be decided.
The fabrics designated as Box 1 are classifiable in subheading
5209.31.6030, HTSUSA, which provides for woven fabrics of
cotton,...weighing more than 200 g/m2,...sheeting, not napped.
The textile category is 313.
The fabrics labeled Box 3 have a 3 up 1 down twill weave
pattern. The General Explanatory Notes to Section XI indicate
that these fabrics are considered within the scope of 4-thread
twills. The Box 3 fabrics are classifiable in subheading
5209.32.0020, HTSUSA, which provides for woven fabrics of cotton,
...3-thread or 4-thread twill, including cross twill, not napped.
The textile category is 317.
Heading 5208, HTSUSA, provides for woven fabrics of cotton,
containing 85 percent or more by weight of cotton, weighing not
more than 200 g/m2. The fabrics labeled Box 5 weigh 171.9 g/m2
and the average yarn number has been calculated to be 27.
-3-
Therefore, the fabrics in Box 5 are classifiable in subheading
5208.32.3040, HTSUSA, which provides for woven fabrics of
cotton,...plain weave,...other, of number 42 or lower number,
sheeting. The textile category is 313.
HOLDING:
The subject fabrics are classifiable as follows:
The fabrics, designated as Box 1, are classifiable in
subheading 5209.31.6030, HTSUSA, which provides for woven fabrics
of cotton, containing 85 percent or more by weight of cotton,
weighing more than 200 g/m2, dyed, other, sheeting, not napped.
The textile category is 313 and the rate of duty is 8.9 percent
ad valorem.
The fabrics, designated as Box 3, are classifiable in
subheading 5209.32.0020, HTSUSA, which provides for woven fabrics
of cotton, containing 85 percent or more by weight of cotton,
weighing more than 200 g/m2, 3-thread or 4-thread twill,
including cross twill, not napped. The textile category is 317
and the rate of duty is 8.9 percent ad valorem.
The fabrics, designated as Box 5, are classifiable in
subheading 5208.32.3040, HTSUSA, which provides for woven fabrics
of cotton, containing 85 percent or more by weight of cotton,
weighing not more than 200 g/m2, plain weave, weighing more than
100 g/m2, other, of number 42 or lower number, sheeting. The
textile category is 313 and the rate of duty is 9.6 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, the importer should contact
the local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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
-4-
suggest that the importer check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
is available at the local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division