CLA-2 CO:R:C:T 955433 jb
D.P. Industries
Mrs. Deanna
P.O. Box 943
Hurst, Texas 76053
RE: Classification of plain and embroidered silk fabrics;
subheading 5007.20.0065, HTSUSA, free of duty; subheading
5810.99.0090, HTSUSA, applicable rate of duty, as per Additional
U.S. Note 1
Dear Mrs. Deanna:
This is in response to your letter, dated November 17, 1993,
requesting the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of plain and
embroidered silk fabrics. Samples were submitted to this office
for review.
FACTS:
The merchandise consists of five samples of embroidered, 100
percent silk fabric. Two of the samples feature embroidery yarns
forming leaf or floral patterns and the remaining three samples
feature plastic/glass beads and metal threads sewn on the silk
ground fabric. You state that the country of origin of the
merchandise is India, the fabrics will be imported in continuous
lengths, and that the ground fabrics' silk is not made from waste
or spun yarns.
ISSUE:
What is the proper classification for the imported
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section or
chapter notes, taken in order. Where goods cannot be classified
solely on the basis of GRI 1, the remaining GRI will be applied,
in the order of their appearance.
Chapter 50, HTSUSA, provides for silk. The dyed, woven silk
fabrics, if not embroidered, are classified in the provision for
woven fabrics of silk or silk waste, in subheading 5007.20.0065,
HTSUSA, if more than 127 cm in width, or subheading 5007.20.0085,
if 127 centimeters in width or less.
Chapter 58, HTSUSA, provides for, among other things,
embroidery. Note 6, to chapter 58, HTSUSA, states:
In heading 5810, the expression "embroidery" means, inter
alia, embroidery with metal or glass thread on a visible ground
of textile fabric, and sewn applique work of sequins, beads or
ornamental motifs of textile or other materials. The heading does
not apply to needlework tapestry (heading 5805).
As the embroidered silk fabrics conform with Note 6 to chapter
58, HTSUSA, the embroidered silk fabrics are classified in the
provision for embroidery in the piece, in subheading 5810.99.0090.,
HTSUSA.
HOLDING:
The sample of the plain woven silk fabric, imported in
continuous lengths, is classified in subheading 5007.20.0065 or
5007.20.0085, HTSUSA (depending upon width), which provides for
woven fabrics of silk or silk waste, other fabrics, containing 85
percent or more by weight of silk or silk waste, other than noil
silk, other, other, not jacquard woven. India is a designated
beneficiary developing country for purposes of the General System
of Preferences (GSP). Provided the GSP requirements are met, the
merchandise is eligible for duty free treatment. There is no quota
category number for either of these subheadings.
The embroidered silk fabric samples with plastic/glass beads
and metal threads sewn on to the silk ground fabric and those with
embroidery yarns forming leaf or floral patterns are classified in
subheading 5810.99.0090, HTSUSA, which provides for, inter alia,
embroidery in the piece, other embroidery, of other textile
materials, other. Chapter 58, HTSUSA, Additional U.S. Note 1
states:
The rates of duty applicable to subheadings 5810.91.00 and
5810.99.00 are:
column 1 (general)- 8.4%, but in the case of embroidery
in the piece not less than the rate
which would apply to such product if not
embroidered.
As this is embroidery in the piece, the applicable rate of
duty is the rate which would apply to the fabric if not
embroidered, if the rate is higher than 8.4 percent. If the rate
is not higher than 8.4 percent, then the rate of duty is 8.4
percent. Accordingly, the applicable rate of duty for subheading
5810.99.0090, HTSUSA is 8.4% ad valorem. There is no quota
category number for this subheading.
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, 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 the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories, you
should contact the local Customs office prior to importing the
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director