CLA-2 CO:R:C:T 088134 CRS
Robert H. Schor, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Sizing in fabric allocated to component textile fibers on
the basis of the relative weights of the fibers at the time the
fabric is presented; General Explanatory Note I(A)(5), Section
XI; Note 2, Section XI, HTSUSA.
Dear Mr. Schor:
This is in reply to your letter dated October 22, 1990, on
behalf of Imptex International Corporation, concerning the
classification of textile fibers to which sizing has been added.
FACTS:
The merchandise in question is an unbleached, plain woven
printcloth fabric from Pakistan. You state that unsized
polyester fibers are blended with sized cotton fibers to produce
the yarn from which the printcloth fabric is manufactured.
Based on an independent laboratory report dated June 25,
1990, the fabric was determined to be comprised of 53.2 percent
cotton and 46.8 polyester, of which 8 percent represented non-
fibrous content. As a result, you maintain that the instant
fabric should be treated as a cotton for classification purposes
since cotton fibers predominate by weight over all other textile
materials at the time of importation. However, a Customs
laboratory analysis has identified the fabric in question as
consisting of 47.4 percent cotton, 48.8 percent polyester and 3.8
percent sizing.
Furthermore, you contend that there is no uniform treatment
of sized fabrics and that Customs is unclear as to whether sizing
is to be included in the weight of yarns for classification
purposes and that General Explanatory Note (I)(A), Section XI is
not being observed.
ISSUE:
Whether the fabric in question is classifiable as an article
of cotton or as an article of polyester.
LAW AND ANALYSIS:
Note 2, Section XI, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides that goods of Chapters 50 to
55 comprised of two or more textile materials are to be
classified as if they consisted wholly of that one textile
material that predominates by weight over each other single
textile material. Thus Note 2 is applicable to the instant
fabric which is composed of cotton (Chapter 52) and polyester
(Chapter 54).
The Explanatory Notes (EN), although not legally binding,
constitute the official interpretation of the Harmonized System
at the international level. General EN (I)(A), Section XI,
HTSUSA, provides in relevant part that for the application of
Note 2, Section XI, HTSUSA:
(5) Sizings or dressings ... and also products for
impregnating, coating, covering, or sheathing,
incorporated in textile fibres are not deemed to be
non-textile materials; in other words, the weight of
the textile fibres is calculated on the basis of their
weight in the state in which they are presented.
Applying Note 2, Section XI and EN (I)(A)(5) to the fabric
in question, the weight of any sizing would be taken into account
when calculating the weight of the fibers as presented at the
time of importation. Based on laboratory analysis, we are
advised that the yarn from which the printcloth is made consists
of a blend of cotton and polyester. Further, sizing added to the
yarns during the weaving process is essentially distributed in a
uniform manner throughout the sized yarns.
In order to provide for greater transparency and to
establish a method for evaluating the presence of sizing that
will lead to consistent results and ease of administration,
Customs interprets Note 2, Section XI to permit the allocation of
sizing based on the relative weights of the fibers present in the
yarn.
Accordingly, the 3.8 percent sizing found in the analysis
was allocated by Customs' Savannah, Georgia, laboratory to the
textile fibers on the basis of the relative weights of the cotton
and polyester present in the fabric itself. Thus 49.3 percent of
the sizing would be attributable to the cotton fibers, and 50.7
percent to the polyester fibers. Consequently, Customs considers
the fabric to be 49.3 percent cotton and 50.7 percent polyester.
Pursuant to Note 2, Section XI, the fabric is therefore
classifiable as a woven fabric of synthetic filament yarn of
heading 5407, HTSUSA.
HOLDING:
The fabric in question is classifiable in subheading
5407.81.0030, HTSUSA, under the provision for woven fabric of
synthetic filament yarn, including woven fabrics obtained from
materials of heading 5404; other woven fabrics, containing less
than 85 percent by weight of synthetic filaments, mixed mainly
or solely with cotton; unbleached or bleached; printcloth. The
fabric is dutiable at the rate of 17 percent ad valorem and is
subject to textile category 626.
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
suggest that 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 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