CLA-2 CO:R:C:T 953234 HP
Mr. Philip D. Anderson
Empire Trading Company Ltd.
6489 Ridings Road
Syracuse, N.Y. 13206
RE: Classification of double woven fabric with sewing lines.
Twill; diaper; sewing; lines; double; woven; weave.
Dear Mr. Anderson:
This is in reply to your letter of December 30, 1992. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
cloth, produced in China.
FACTS:
The merchandise at issue consists of fabric, which you
described as follows:
100% cotton gauze fabric, double woven with
lines intended to be used as sewing lines.
Bales are 900 foot long by 35" wide.
The sample was found to weigh 1761/2 grams per square meter, and
to be composed of a 4 harness twill stripe approximately 12 cm
wide, separating areas of three harness twill woven construction.
The sample is bleached, and has selvages on both sides. It has
an average yarn number of 37. The fabric is identical to fabric
intended for use in diapers. The 4 harness twill lines are where
the fabric may be folded and/or stitched.
ISSUE:
Whether the fabric is considered made up under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part, that such "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes. . . ." Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs, taken in order. Note 7 to
Section XI, HTSUSA, defines the expression "made up" as
(a) Cut otherwise than into squares or
rectangles;
(b) Produced in the finished state, ready
for use (or merely needing separation by
cutting dividing threads) without sewing
or other working (for example, certain
dusters, towels, tablecloths, scarf
squares, blankets);
(c) Hemmed or with rolled edges, or with a
knotted fringe at any of the edges, but
excluding fabrics the cut edges of which
have been prevented from unravelling by
whipping or by any other simple means;
(d) Cut to size and having undergone a
process of drawn thread work;
(e) Assembled by sewing, gumming or
otherwise (other than piece goods
consisting of two or more lengths of
identical material joined end to end
and piece goods composed of two or more
textiles assembled in layers, whether or
not padded; or
(f) Knitted or crocheted to shape, presented
in the form of a number of items in the
length.
It is clear from examination of the sample at issue that the
fabric is not considered "made up" under Note 7, supra.
Subheading 5208.23., HTSUSA, provides for woven 3-thread or
4-thread twill fabrics of at least 85% cotton, weighing not more
than 200 g/m squared. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System (Harmonized
System) constitute the official interpretation of the scope and
content of the tariff at the international level. They represent
the considered views of classification experts of the Harmonized
System Committee. Totes, Inc. v. United States, No. 91-09-00714,
slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl.
Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as
dispositive, the EN are to be given considerable weight in
Customs' interpretation of the HTSUSA. Boast, Inc. v. United
States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA.
The General Explanatory Notes to Section XI describe twill
weave as follows:
In twill weave, the first warp thread
(end) is bound by the first weft thread
(pick), the second warp thread by the second
weft thread, the third warp thread by the
third weft thread, and so on. * * * The
closest twill weave is that in which the weft
thread passes (floats) over two warp threads.
This is a three thread twill. In a four
thread twill, the weft thread passes over
three warp threads.
* * *
It should be noted that in heading[]
52.08 . . ., the subheadings relating to "3-
thread or 4-thread twill, including double-
faced or cross twill", because of their
restrictive wording, cover only those twills
whose weave patterns are given below:
OXOOXOOX OOOXOOOX XOOXXOOX
XOOXOOXO OOXOOOXO OOXXOOXX
OOXOOXOO OXOOOXOO OXXOOXXO
OXOOXOOX XOOOXOOO XXOOXXOO
XOOXOOXO OOOXOOOX XOOXXOOX
OOXOOXOO OOXOOOXO OOXXOOXX
OXOOXOOX OXOOOXOO OXXOOXXO
XOOXOOXO XOOOXOOO XXOOXXOO
3-thread twill 4-thread twill 4-thread cross twill
As we described above, the sample is constructed of 4-thread
twill stripes separating 3-thread double woven twill sections.
While the 4-thread section is interlaced as described by the
Explanatory Note, the double woven 3-thread portion is not. In the
double woven section, the first filling thread interlaces with the
first warp thread on one side. On the other side, however, the
second filling thread interlaces with the first warp thread.
Although the interlacing does create on both sides a twill
construction, such construction does not conform to the
restrictive Explanatory Note patterns. We find, therefore, that
the fabric at issue cannot be considered a 3-thread or 4-thread
twill of subheading 5208.23, HTSUSA.
Subheading 5208.29.20, HTSUSA, provides for, inter alia, other
twill fabrics. Subheading 5208.29.40, HTSUSA, provides for other
fabrics with an average yarn number of 42 or below. Although we
have determined that this 3-thread twill plus 4-thread twill cannot
be classified as either a 3-thread twill or 4-thread twill, we do
not feel that this results in a bar to classification as an other
twill fabric. To classify a twill + twill fabric as an other-
other fabric, rather than as an other-twill fabric, would clearly
be erroneous.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 5208.29.2090, HTSUSA, textile category
317, as woven fabrics of cotton, containing 85 percent or more by
weight of cotton, weighing not more than 200 g/m squared, bleached,
other fabrics, satin weave or twill weave, other. The applicable
rate of duty is 9.1 percent ad valorem.
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 negotiations 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 issuance of the U.S. Customs Service, which is updated
weekly and is available 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 importing the merchandise to determine the
current status of any import restraints or requirements.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division