CLA-2 CO:R:C:T 955373 SK
Director
U.S. Customs Service
P.O. Box 1490
St. Albans, VT 05478
RE: Decision on Application for Further Review of Protest No.
0201-93-100255; classification of twill woven man-made fiber/wool
blend fabric; subheading 5512.22.1000, HTSUSA; Note 2 to Section
XI.
Dear Sir:
This is a decision on application for further review of a
protest timely filed on November 5, 1993, by A.N. Deringer, Inc.,
on behalf of Forsythe Woolens, against your decision regarding the
classification of twill woven man-made staple fiber/wool blend
fabric.
FACTS:
At issue is the proper classification of twill woven man-made
staple fiber/wool blend fabric. An entry of the subject fabric was
made on February 25, 1993, and liquidated on May 28, 1993.
Protestant claims that the fabric was erroneously classified under
subheading 5515.19.0090, HTSUSA, and that classification is proper
under subheading 5515.22.1000, HTSUSA. It is your position that
since the invoice indicates that polyester predominates by weight
over the other fibers, this product is of polyester.
A sample of the subject fabric was obtained from the importer
and submitted to the Customs laboratory at New York. Customs
requested samples of both colors of the subject fabric, but the
importer submitted only the medium grey because a sample of the
winter white was not available. The importer claims that the fiber
content and other specifications of the two different colored
fabrics are identical, with the exception that one fabric has been
dyed.
ISSUE:
What is the proper classification of the fabric at issue?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in order.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's.
We note that for the purposes of this analysis, we are
adopting the data provided by the Customs laboratory with regard
to the fabric's fiber content. The fabric sample was found by the
Customs laboratory to be 3-thread twill woven fabric composed of
45.1 percent staple acrylic, 28.8 percent wool, 22.5 percent
polyester and 3.6 percent staple nylon. It contains 13.4 single
yarns per centimeter in the warp and 9.4 single yarns per
centimeter in the filling. This fabric has been constructed using
marl or mixture yarns, and weighs 232.8 grams per square meter.
Note 2 to Section XI of the HTSUSA sets forth the rules for
the classification of woven fabric composed of two or more textile
fabrics. Note 2 reads:
(A) Goods classifiable in chapters 50 to 55 or in
heading 5809
or 5902 and of a mixture of two or more textile materials
are to
be classified as if consisting wholly of that one textile
material
which predominates by weight over each other single
textile
material;
When no one textile material predominates by weight, the
goods
are to be classified as if consisting wholly of that one
textile
material which is covered by the heading which occurs
last in
numerical order among those which equally merit
consideration.
(B) For the purposes of the above rule:
(a) Gimped horsehair yarn (heading 5110) and
metalized
yarn (heading 5605) are to be treated as a single
textile
material the weight of which is to be taken as the
aggregate of the weights of its components; for the
classification of woven fabrics, metal thread is to
be
regarded as a textile material;
(b) The choice of the appropriate heading shall be
effected
by determining first the chapter and then the
applicable
heading within the chapter, disregarding any
materials
not classified in that chapter;
(c) When both chapters 54 and 55 are involved with
any
other chapter, chapters 54 and 55 are to be treated
as a single
chapter;
(d) Where a chapter or heading refers to goods of
different
textile materials, such materials are to be treated
as a single
textile material.
In applying Note 2 of Section XI to the classification of the
subject fabric, we must first determine which headings provide for
the various fibers that comprise this fabric. Chapter 55 provides
for man-made staple fibers. Chapter 51 provides for wool. Since
the staple acrylic, staple polyester and staple nylon used in this
fabric are man-made staple fibers of chapter 55, they must be
aggregated before making a weight comparison with the fabric's wool
component classifiable in chapter 51. The aggregate of acrylic,
nylon and polyester represents 71.2 percent of the subject fabric's
total fiber content. The fabric's wool content is 28.8 percent.
Accordingly, the staple man-made fiber component of the fabric
predominates by weight over the wool and the fabric is classifiable
in chapter 55.
Heading 5515, HTSUSA, provides for other woven fabrics of
synthetic staple fibers. Since the acrylic, nylon and polyester
components of the subject fabric meet the definition for synthetic
fiber set forth in Note 1 to chapter 54, and all of the man-made
fibers are staple fibers, classification is proper within this
heading.
Note 2(B)(b) to Section XI states that after determining the
proper chapter, any materials not classifiable in that chapter must
be disregarded in determining the proper heading and subheading.
As set forth supra, the subject fabric is comprised of 45.1 percent
acrylic, 22.5 percent polyester and 3.6 percent nylon. It was
determined that as the man-made staple fiber components of the
subject fabric predominated by weight in their aggregate, they are
determinative of classification and the fabric will be classifiable
as either acrylic, polyester or nylon. Since the acrylic
predominates by weight over the other man-made staple fibers, the
fabric is deemed to be made of acrylic staple fibers for
classification purposes.
Having determined that this product is of acrylic staple
fiber, we have to determine what other fiber the acrylic is
predominantly mixed with. The other fiber components are
polyester (22.5%), nylon (3.6%) and wool (28.8%). Since wool
predominates by weight over the polyester and nylon, this fabric
is of acrylic staple fibers mixed mainly with wool and
classification is proper under subheading 5512.22.1000, HTSUSA.
Based on the fiber content as determined by the Customs
laboratory, this office agrees with the contention of the
protestant that the woven fabric is classifiable in subheading
5515.22.1000, HTSUSA. This decision pertains to the subject
merchandise for which a fabric sample was provided (i.e., the grey
fabric). If laboratory analysis reveals the winter white fabric
to be of identical composition, the classification set forth in
this ruling is precedential.
HOLDING:
The medium grey twill woven man-made staple fiber/wool blend
fabric is classifiable under subheading 5515.22.1000, HTSUSA, which
provides for "[O]ther woven fabrics of synthetic staple fibers: of
acrylic or modacrylic staple fibers: mixed mainly or solely with
wool or fine animal hair: other...," dutiable at a rate of 14.3
percent ad valorem. The applicable textile quota category is 624.
The protest is granted in full. A copy of this decision
should be attached to the Form 19 and provided to the protestant
as part of the notice of action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter. Any reliquidation
of the entry in accordance with this decision must be accomplished
prior to the mailing of the decision.
Sixty days from the date of this decision, the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, Lexis,
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division