CLA-2 CO:R:C:T 955562 PR
Area Director of Customs
John F. Kennedy International Airport
Building 178
Jamaica, New York 11430
RE: Application for Further Review of Protest 1001-3-17961
Concerning the Classification of Woven Twill Fabric
Dear Sir:
This ruling is on the protest that was filed against the
issuance of five Customs Forms 4647, Notices to Redeliver, dated
September 13, 20, and 21, 1992, concerning the classification of
woven fabric imported by Jayenne Fabrics, Inc.
FACTS:
A sample of the fabric was examined by a Customs laboratory.
The laboratory reported that it was "A MORE THAN 6 HARNESS TWILL
WEAVE FABRIC" and consisted of 69.3 percent polyester and 30.7
percent rayon. The file also reflects that the fabric is made of
stable fiber yarns and is piece dyed.
The importer has submitted evidence that the fabric was made
on a 13-harness loom equipped with a Dobby attachment or
mechanism.
Each of the Notices to Redeliver contain the following
comments:
PER LAB ANALYSIS FABRIC IS OF A 6 HARNESS TWILL WEAVE,
NOT DOBBY AS ENTERED. CORRECT CLASSIFICATION IS
5515110040/17% CAT 617. VISA FOR CAT 617 REQUIRED FROM
THAILAND
-2-
ISSUE:
The fabric was entered under the provision for other woven
fabrics of polyester staple fibers, mixed mainly or solely with
viscose rayon fibers, in subheading 5515.11.0090, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Textile
and Apparel Category 220 is applicable to merchandise
classifiable in that tariff provision. As noted above, the
Notices to Redelivery stated that the fabric should have been
entered under a similar provision for other woven fabrics of
polyester staple fibers, mixed mainly or solely with viscose
rayon fibers, made with a satin or twill weave, in subheading
5515.11.0040, HTSUSA. The importer's position is that
complicated twill fabrics (i.e. fabrics woven on a 13-harness
loom) should not be classified as twill fabrics.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes. GRI 1 governs the
classification of the subject merchandise.
It does not appear to be in dispute that the instant fabrics
are woven with a twill pattern. Also, this office is not aware
of any provision which specifically provides for "dobby" fabrics.
The competing provisions are at the 10-digit (statistical) level.
Those provisions are subheading 5515.11.0040, which provides for
"Satin weave or twill weave," and subheading 5515.11.0090, which
provides for "Other"--meaning all fabrics not otherwise named or
described at the 8-digit (subheading) level under the same 6-digit subheading.
Twill weave is named without limitation. Accordingly,
subheading 5515.11.0090 cannot apply since "other" is not
inclusive of fabrics that have been specifically provided for
under the same subheading and which precede it in order.
-3-
HOLDING:
The merchandise which is the subject of this protest is
properly classifiable under the provision for other woven fabrics
of polyester staple fibers, mixed mainly or solely with viscose
rayon fibers, made with a satin or twill weave, in subheading
5515.11.0040, HTSUSA.
The protest should be denied and copy of this ruling should
be attached to the Customs Form 19 furnished to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division