CLA-2 CO:R:C:T 088758 JS
Tommy Lai
Hong Kong Economic
and Trade Office
British Embassy
1233 20th Street, NW
Washington, D.C. 20036
RE: Silk and cotton blouse; Modification of NYRL 858625
regarding issue of woven and knit materials; garment
classifiable heading 6206, HTSUSA
Dear Mr. Lai:
New York Ruling Letter (NYRL) 858625 issued on January 4,
1991 to WG Carroll Inc. on behalf of Colter Bay International,
Inc., classified blouse style TS104 under subheading 6206.10.0050
of the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Your letter of February 14, 1991, on behalf of Colter
Bay, requests modification of that classification.
FACTS:
The merchandise at issue, style TS104, is a T-shirt-style
blouse made up of both knit and woven fabric. The garment
features a round neck, short sleeves, a breast patch pocket and
hemmed bottom. The front, neckline and rear yoke is made of 100
percent cotton knit material, and the back, sleeves and patch
pocket are made of 100 percent woven silk material.
NYRL 858625 classified this garment under subheading
6206.10.0050, HTSUSA, as if it were made of a combination fabric
containing 54 percent silk and 46 percent cotton fibers. The
original request offered a comparative breakdown of the two
separate and distinct materials used in style TS104, by surface
area, weight, and value. The 54/46 percent silk to cotton ratio,
under the heading "surface area," meant to indicate just that -
the percentage of silk fabric to cotton fabric present in the
garment as a whole. NYRL 858625, however, classified that
garment as if it were made of one material containing 54 percent
silk and 46 percent cotton fibers.
2
ISSUE:
What is the correct analysis in determining the
classification of a garment made of both 100 percent silk fabric
and 100 percent cotton knit fabric, under the HTSUSA.
LAW AND ANALYSIS:
GRI 3 states, in pertinent part:
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 affected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods...
those headings are to be regarded as equally specific
in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
The garment at issue consists of both woven silk material
and cotton knit fabric, classifiable in headings 6206 and 6106,
HTSUSA, respectively. Since they are thus separately provided
for in the Nomenclature, GRI 3(b) applies as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components...which
cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential character.
Explanatory Note VIII to GRI 3(b) states that:
The factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
In this case, the silk portion of the blouse makes up 54
percent of the surface area of the garment; it costs almost five
times as much as the cotton portion of the blouse, and it most
likely provides the motivating factor for purchase of the
product. Therefore, the essential character of this merchandise
is determined to be the woven silk material. The garment is thus
classified as a silk blouse under subheading 6206.10.0040,
HTSUSA.
3
HOLDING:
The merchandise at issue is properly classified under
subheading 6206.10.0040, which provides for women's or girls'
blouses, shirts and shirt-blouses: of silk or silk waste, other:
containing 70 percent or more by weight of silk or silk waste,
dutiable at a rate of 7.5 percent ad valorem.
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
858625 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This notice to you should be considered a modification of
New York Ruling Letter 858625 under 19 CFR 177.9(d)(1) (1989).
It is not to be applied retroactively to NYRL 858625 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for importation of your client's merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that for which the present
classification was requested, NYRL 858625 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importation arriving at a port subsequent to the
release of NYRL 858625 will be classified under the new ruling.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of the new ruling as may be dictated by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact its
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