CLA-2 CO:R:C:T 953915 NLP
District Director
U.S. Customs Service
200 St. Paul Place- #2800
Baltimore, MD 21202-2004
RE: Protest No. 1303-93-100003; women's rayon skirts; Legal Note
1 to Chapter 54; synthetic and artificial fibers; certified
hand-loomed and folklore products; Additional U.S. Note 2
to Section XI; subheadings 6204.53.1000 and 6204.59.3010
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Mr. Mohammed Iqbal, on January
5, 1993, against your decision regarding the classification of
women's rayon skirts.
FACTS:
The garments at issue are women's skirts, called ghagras,
that are made of 100% woven rayon. According to the protestant,
the skirts are dyed and handprinted.
Upon liquidation, the skirts were classified in subheading
6204.59.3010, HTSUS, which provides for "[w]omen's or girls'
suits, ensembles, suit-type jackets and blazers, dresses,
skirts...: [s]kirts and divided skirts: [o]f other textile
materials: [o]f artificial fibers: [o]ther: [o]ther: [w]omen's."
It is the protestant's position that the skirts are
classified in subheading 6204.53.1000, HTSUS, which provides for
"[w]omen's or girls' suits, ensembles, suit-type jackets and
blazers, dresses, skirts...: [s]kirts and divided skirts: [o]f
synthetic fibers: [c]ertified hand-loomed and folklore products."
It is his argument that the skirts are folklore items and they
have been certified as such by the appropriate authority in
India.
ISSUE:
What is the tariff classification of the women's 100% woven
rayon skirts under the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Chapter 62, HTSUS, provides for "[a]rticles of apparel and
clothing accessories, not knitted or crocheted." Heading 6204,
HTSUS, provides for, inter alia, women's skirts. As the subject
woven rayon skirts are not knitted or crocheted, they are
classifiable in heading 6204, HTSUS. In classifying these
garments at the six digit subheading level, we have to determine
whether the rayon fabric is considered an artificial or synthetic
fiber under the HTSUS.
Legal Note 1 to Chapter 54, HTSUS, states the following, in
pertinent part:
Throughout the tariff schedule, the term "man-made fibers"
means staple fibers and filaments of organic polymers
produced by manufacturing processes, either:
(a) By polymerization of organic monomers, such as
polyamides, polyesters, polyurethanes or polyvinyl
derivatives; or
(b) By chemical transformation of natural organic polymers
(for example, cellulose, casein, proteins or algae),
such as viscose rayon, cellulose acetate, cupro or
alginates.
The terms "synthetic" and "artificial", used in relation to
fibers, mean: synthetic: fibers as defined at (a);
artificial: fibers as defined at (b).
The terms "man-made", "synthetic" and "artificial" shall
have the same meanings when used in relation to "textile
materials".
Rayon is considered an artificial fiber, and as the subject
skirts are composed of woven rayon fabric, they are considered to
be made of artificial fibers. Therefore, they are not
classifiable in subheading 6204.53, HTSUS, which provides for
skirts of synthetic fibers. The skirts are classifiable, at the
6-digit level, in subheading 6204.59, HTSUS, which provides for
skirts of other textile materials.
The next issue to be determined is the classification of the
skirts at the eight and ten digit subheading levels. It is the
protestant's claim that these skirts are classifiable under
subheading 6204.53.1000, which provides for skirts of synthetic
fibers that are "[c]ertified hand-loomed and folklore products".
Additional U.S. Note 2 to Section XI, HTSUS, defines the
term "Certified hand-loomed and folklore" for classification and
duty purposes, as "such products as have been certified, in
accordance with procedures established by the United States Trade
Representative [USTR] pursuant to international understandings,
by an official of a government agency of the country where the
products were produced, to have been so made." Therefore,
liquidation under any of these particular "certified hand-loomed
and folklore products" subheadings is contingent upon a bilateral
agreement established by the USTR.
In Chapter 62, HTSUS, subheadings 6204.53.1000, HTSUS, and
6204.59.1000, HTSUS, clearly provide for "certified hand-loomed
and folklore products" of synthetic and artificial fibers,
respectively. However, to date, the USTR has not established
procedures pursuant to an agreement with India that would qualify
any article to be classified in these "certified hand-loomed and
folklore products" subheadings of the HTSUS. Therefore, these
numbers are not valid for use and the skirts are correctly
classifiable in subheading 6204.59.3010, HTSUS.
HOLDING:
The women's 100% woven rayon skirts are classified in
subheading 6204.59.3010, HTSUS, which provides for "[w]omen's or
girls' suits, ensembles, suit-type jackets and blazers, dresses,
skirts...: [s]kirts and divided skirts: [o]f other textile
materials: [o]f artificial fibers: [o]ther: [o]ther: [w]omen's."
The rate of duty is 17% ad valorem and the applicable textile
category code is 642.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 the importer 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 updated
weekly and 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.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division