CLA-2 RR:CR:TE 961231 ASM
Tariff No.: 6304.99.6020; 6304.19.1500; 6304.19.3060
Ms. Phyllis Leibowitz
7 East 14th Street
Suite 223
New York, NY 10003
RE: Request for Reconsideration of classification of bedspreads, pillow shams, and a wall hanging: NY B83206
Dear Ms. Leibowitz:
This letter concerns your request that we reconsider New York Ruling (NY) B83206, dated April 3, 1997, in which you were advised of the classification of a wall hanging, pillow shams and bedspreads from India under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject articles consist of a bedspread, pillow sham and wall hanging. The sample submitted to this office is a wall hanging, the front portion of which is made from 100 percent rayon woven fabric and the back is made from 100 percent cotton woven fabric. It measures 40 x 60 inches and you state that it is constructed of vintage wedding sail scrap fabric. The front portion of this item consists of a patchwork design which is embellished with embroidery, metal discs and wire. One side of the wall hanging has a loop attached to each comer. Although you have only submitted a sample of the wall hanging, you indicate that the bedspread and pillow shams are constructed in the same manner as the wall hanging.
In NY B83206, dated April 3, 1997, the subject items were classified under heading 6304, HTSUSA, which provides for other furnishing articles. Specifically, the bedspread made of rayon was classified under subheading 6304.19.1500, HTSUSA; the bedspread made of metallic and rayon yarns was classified under 6304.19.3060, HTSUSA; and the wall hanging and pillow shams were classified under 6304.99.6020, HTSUSA. Thus, three of the articles, the wall hanging, rayon bedspread and pillow sham were classified within a provision that falls within textile category designation 666. The bedspread made of metallic and rayon yarns was classified within a provision that falls within textile category designation 899.
You indicate that a problem arises with the need to purchase a visa in India based upon the weight of the item. Inasmuch as the rayon is embroidered with heavy metallic threads, discs, embroidery, and glass beads which are elements comprising approximately 75 percent of the weight of each item, the conversion factor of kilograms to square meters essentially misrepresents the actual quantity in weight of the rayon textile.
ISSUE:
Whether the articles, except for the bedspread made of metallic and rayon yarn, are properly classified in provisions for goods of man-made fibers, under heading 6304, HTSUSA, and thus subject to the textile category designation 666. Whether the articles are exempt from quota/visa restraints as qualifying "India Item."
LAW AND ANALYSIS:
Classification of goods 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN' s), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI' s.
You have proposed that the subject items should be classified by the element that constitutes the largest percentage, both physically and by weight, of the finished product. Therefore, it is your assertion that the articles should be classified under the provisions for other furnishing articles of other materials, other, which carry a category designation of 899. It is your belief that in this way, you could continue to pay the appropriate duty to the U.S. Government but you would no longer have to pay fees to the Indian Government based on the weight of the metal embellishment rather than the actual weight of the rayon. You refer to Rule 26, Sections b and c, of the Rules and Regulations Under the Textile Fiber Products Identification Act, in support of your proposal.
The sections of the Textile Products Identification Act that you reference are not relevant to the subject case in determining the proper classification under the HTSUSA. The Textile Products Identification Act is a separate statute with a different purpose than that of the HTSUSA. Rather, it is the terms of the HTSUSA, i.e. , the language of the provisions, the legal notes (Chapter and Section Notes) and the GRI’s, that determine the classification of merchandise. In addition, the EN's, while not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).
Section XI, Subheading Note 2(A) and 2(B)(c) state, in part:
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapter 50 to 55 consisting of the same textile materials. Include for application of this rule: in the case of embroidery of heading No. 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
The submitted wall hanging is heavily embroidered, however, the ground fabric is still visible. Thus, it is our determination that the subject items are properly classified as articles of "rayon” under heading 6304, HTSUSA.
Inasmuch as these items are stated to be comprised of vintage wedding sari scraps, the subject articles may be exempt from quota as 'India Items' under the U.S./India bilateral textile agreement which states, in part, as follows:
* * * traditional folklore handicraft textiles products made in the cottage industry. They comprise clothes, clothing accessories and decorative furnishings whose shape and design are traditionally and historically Indian.
Annex E of the U.S./India bilateral textile agreement sets forth a specific list of 39 items which are considered traditional folklore handicraft textile products of India, i.e., 'India Items.' Further, the 'Head Note' to Annex E, states that 'India Items' must be ornamented in the characteristic Indian folk styles using one of the following methods:
(a) handpainting (including Kalamkari) or handprinting or handicraft tie and dye or handicraft Batik,
(b) embroidered or crocheted ornamentation,
(c) applique work of sequins, glass or wooden beads, shells, mirrors or ornamental motif of textile and other,
(d) extra weft ornamentation of cotton, silk, zari (metal thread in gold/silver) wool or any other fibre yarn.
With respect to the subject articles, we note that the wall hanging and pillow shams may be identified as a “Chakla” and “Takia Gilaf” under Annex E of the agreement. The "Chakla" is identified as “Wall hangings with folk embroidery, with or without mirror work, framed or unframed. The stitches are interspersed and interplaced.” See, Annex E, Item 30. The “Takia Gilaf” is defined as “A cushion cover in oblong, square, round or other shape using indigenous materials and motifs.” See, Annex E, Item 33. However, there is no specific item contained in Annex E which would describe a bedspread.
We note that the sample provided to us, a wall hanging, appears to have hand worked ornamented panels that are sewn together to form a design. Based on your written submission dated March 29, 1999, it is our understanding that all the ornamentation on the wall hanging and the pillow sham has been hand embroidered. Specifically, you have stated that this type of sequined embroidery work is of a traditional Indian design known as "Sitara."
If you would like additional information regarding items which are considered “India Items,” exempt from quota, under the U.S./India bilateral textile agreement, we suggest you contact the Chairman of CITA. She may be reached by writing to her at:
Chairman, Committee for the
Implementation of Textile Agreements
U.S. Department of Commerce
14th & Constitution Ave., N.W.
Washington, D.C. 20230
Her office may also be contacted at (202) 482-3737.
HOLDING:
With respect to the tariff classification determinations, NY B83206, dated April 3, 1997, is hereby affirmed. However, NY B83206 did not address the issue of whether or not the subject items were exempt from quota, as ha Items' under the U.S./India bilateral textile agreement.
The wall hanging and pillow shams qualify as "India Items", exempt from quota, under the U.S./India bilateral textile agreement and are classifiable under the provision for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of other textile materials: Other: Other; of artificial fibers", subheading 6304.99.6020, HTSUSA. The duty will be 4.8 percent ad valorem under the general column one rate, and because they qualify as "India Items", they are exempt from quota/visa restraints. Exempt certification stamps issued by the Indian government that specifically identify the folklore articles by name should be presented with your entry documents.
The bedspread made of rayon is classifiable under the provision for "Other furnishing articles, excluding those of heading 9404: Bedspreads: Other: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work', subheading 6304.19.1500, HTSUSA. The duty will be 16 percent ad valorem under the general column one rate. The article does not qualify as an 'India Item' and the textile restraint category is 666.
The bedspread made of metallic and rayon yarns is classifiable under the provision for “Other furnishing articles, excluding those of heading 9404: Bedspreads: Other: Other: Other: Other,” subheading 6304.19.3060, HTSUSA. The duty will be 9.4 percent ad valorem under the general column one rate. The article does not qualify as an “India Item" and the textile restraint category is 899.
The designated textile and apparel category may be subdivided into pans. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since pan 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 (Restraints 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 importation of this merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division