CLA-2 RR:TC:TE 959013 RH
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Laminated textile fabrics; heading 5903; knitted pile
fabric; heading 6001;
mesh; velour; heading 6002; GRI 3(c); GRI 1; Note 1, Chapter
60
Dear Ms. Cumins:
This is in reply to your letter of February 12, 1996 and your
colleague, Allan Kamnitz' letter of December 16, 1996, on behalf
of your client, W.L. Gore & Associates, Inc., requesting a
binding tariff classification ruling on laminated knitted textile
fabrics to be imported into the United States from Germany and
Japan.
Members of my staff met with you on March 18, 1997, to discuss
the issues raised in this case and afforded you an opportunity to
supplement your ruling request, which you did on April 2, 1997.
We note that the fabrics in this case are distinguishable from
the fabrics in several cases currently pending in our office
which raise the issue of whether the fabrics are of a pile
construction.
FACTS:
The merchandise under consideration consists of three fabrics:
1. "Windstopper Tornado" which is a single layer of
polytetrafluoroethylene film "sandwiched" between
one layer of polyester warp knit mesh fabric and
one layer of polyester knit velour fabric.
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2. "Windstopper Monsoon" is a single layer of
polytetrafluoroethylene film "sandwiched" between one
layer of polyester jacquard interlock knit and one
layer of polyester knit velour fabric.
3. "Velour/Warp Knit" is a single layer of
polytetrafluoroethylene film "sandwiched" between one
layer of polyester warp knit and one layer of polyester
knit velour fabric.
You contend that the fabrics should be classified under
subheading 5903.90.25 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) as "laminated textile fabrics,
other manmade fibers."
ISSUE:
Whether the fabrics are classifiable in heading 5903, HTSUSA, as
laminated textile fabrics or as knitted pile fabrics of heading
6001, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI's will be applied, in the order of their appearance.
The laminated fabrics in this case consist of a knitted pile
fabric classifiable under heading 6001, HTSUSA, on one side and
nonpile knitted fabric classifiable under heading 6002, HTSUSA,
on the other side.
Note 1 to chapter 59 states, in pertinent part:
Except where the context otherwise requires, for the
purposes of this chapter the expression "textile
fabrics" applies only to the woven fabrics of chapters
50 to 55 and headings 5803 and 5806, the braids and
ornamental trimmings in the piece of heading 5808 and
the knitted or crocheted fabrics of heading 6002.
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Note 1 to Chapter 60 provides further guidance in determining
under which heading to classify the laminated knitted pile and
nonpile fabrics. It provides in relevant part:
1. This chapter does not cover:
(c) Knitted or crocheted fabrics, impregnated, coated,
covered or laminated, of chapter
59. However, knitted or crocheted pile
fabrics, impregnated, coated, covered or
laminated, remain classified in heading
6001.
A Dictionary of Textile Terms, (13th Edition 1980) defines
"laminated" as follows:
Term used to describe fabrics which have been joined
together in a permanent bond either with foam, or some
other material, by use of adhesives, the foam itself,
heat, or chemical bonding agents. Often the fabric is
bonded directly to the foam in a foam-fabric package.
In this case, a nonpile and pile fabric are laminated/joined
together.
You contend that classification of "these composite goods" is
governed by GRI 3. Furthermore, you claim that the fabrics
cannot be classified according to their essential character under
GRI 3(b) because both the knitted pile fabric and the nonpile
knitted fabric are appropriate for use as the exterior surface of
a garment, and both sides may be equally desirable and
functional. Additionally, the pile and nonpile materials are
equally important in that your client's customers choose a
particular fabric to be used for the exterior surface of a
garment depending on the garment's ultimate use. Finally, you
argue that the fabric may be chosen for a certain "look" or it
may be chosen for its functionality or other characteristics.
You presented numerous specific examples of why certain fabrics
may be chosen.
Thus, you argue that because the essential character of the
fabrics cannot be determined, they are classifiable in heading
6002, the heading which occurs last in numerical order among
those which equally merit consideration, in accordance with GRI
3(c). Furthermore, since the fabrics are knitted fabrics of
heading 6002 and, therefore, "textile fabric" for purposes of
Chapter 59, they are classifiable as laminated fabrics under
heading 5903.
Prior to the April 2 meeting, we advised you that Customs
position when confronted with composite goods consisting of
materials that are classifiable under headings 6001 and 6002, is
that the merchandise can be correctly classified in accordance
with GRI 1 and the applicable legal notes, and that resort to GRI
3 is unnecessary. We also provided you with citations to rulings
supporting that position.
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The merchandise which was the subject of Headquarters Ruling
Letter 953709, dated February 24, 1994, was a diving suit
composed of neoprene sandwiched between knitted pile fabric (of
heading 6001) and plain knitted fabric (of heading 6002). In
that case we stated:
As the diving suit is constructed of fabric
classifiable in Heading 6001, HTSUSA, it is
classifiable in Chapter 61, HTSUSA, which provides for
knitted articles of apparel. Since the diving suit
material is classifiable in Heading 6001, HTSUSA,
Heading 6113, HTSUSA [garments made up of fabrics of
heading 5903], is not applicable for classification of
the finished diving suit. Instead, the subject diving
suit is classifiable as an other knitted garment under
Heading 6114, HTSUSA.
See, HQ 088542 dated May 1, 1992 and HQ 958121, dated July 5,
1995. See also, HQ 960251, dated April 10, 1997 (issued after
the meeting in this case).
You submit that we should not rely upon these rulings as
precedent because they neglected to focus upon the nonpile
portion of the composite goods and treated the fabrics as if they
were merely of a pile fabric classified in heading 6001.
Admittedly, these rulings did not explicitly address the nonpile
fabrics. However, they are consistent in ruling that where knit
pile and knit nonpile are laminated to a center layer of rubber
or plastics, the resultant combination is classifiable in heading
6001.
The ruling cited in your supplement submission, HQ 082185 PH,
dated July 11, 1988, regarding composite goods, did not address
pile fabrics and it is, therefore, unpersuasive.
You are correct that Customs interpretation of Note 1(c) to
Chapter 60 means, in effect, that multilayered materials which
contain both pile fabric and nonpile fabric are precluded from
classification in heading 5903 by operation of that note. We
have considered all of the arguments set forth in your
submissions and, notwithstanding their merits, we find that
Customs position is consistent with the language of the legal
notes. In accordance with GRI 1, we must consult the terms of
the headings, the section notes and the chapter notes before
resorting to subsequent GRIs. Note 1(c) to Chapter 60 states
that knitted pile fabrics which are laminated remain classifiable
in heading 6001. The note provides no limitation regarding what
other material(s) might be laminated with the knitted pile
fabrics. Thus, we sustain the holdings set forth in the cited
rulings and apply their interpretation of Note 1(c), Chapter 60
to this case.
HOLDING:
The fabrics under consideration ("Windstopper Tornado,"
"Windstopper Monsoon," and "Velour/Warp Knit") are classifiable
under subheading 6001.22.0000, HTSUSA, which provides for looped
pile fabrics of manmade fibers. They are dutiable at the rate of
18.8 percent ad valorem, and the textile category is 224.
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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 renegotiations 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 internal issuance of the
U.S. Customs Service, which 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 importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division