CLA-2 RR:CR:TE 965071 BAS
Port Director
U.S. Customs Service
610 S. Canal Street
Chicago, Illinois 60607
RE: Decision on application for Further Review of Protest No. 3901-00-101398; Classification of a 100 percent Tencel® Lyocell woven fabric women’s blouse; HQ 963809, dated May 10, 2002, Incorporated by Reference.
Dear Sir/Madam:
This is in reply to an application for further review (AFR) of Protest No. 3901-00-101398, dated November 7, 2000, on behalf of Mast Industries. The protest concerned the classification of a women’s woven blouse made from 100% Tencel® Lyocell (Style LB 7093). No sample of the garment was submitted.
The merchandise was entered in December 1999 and liquidated on October 27, 2000. The merchandise was classified by the Port of Chicago under subheading 6206.40.3010, HTSUSA. The protest against liquidation in subheading 6206.40.3010, HTSUSA, was timely filed. The AFR was properly granted pursuant to 19 C.F.R. Section 174.26.
FACTS:
The subject of this protest is an upper body garment made from 100% Tencel® Lyocell woven fabric containing two or more colors in the warp and/or weft. The women’s garment extends from the neck and shoulder area to the waist area and closes right over left. It features long sleeves, a full front opening with buttons, a hemmed bottom and does not have pockets below the waist. It is identified as Style LB 7093.
ISSUE:
What is the tariff classification of the woman's 100% woven lyocell blouse under the HTSUSA? Is lyocell an artificial fiber?
LAW AND ANALYSIS:
The classification of substantially similar merchandise was addressed in HQ 963809, dated May 10, 2002. The women’s upper body garment composed of 100% Tencel® Lyocell, style LB 7093, is substantially similar in construction and function to the women’s 100% lyocell shirt classified in HQ 963809. In HQ 963809, it was determined that the woman's 100% woven lyocell shirt was properly classified in subheading 6206.40.30, HTSUSA, which provides for "[w]omen's or girls' blouses, shirts and shirt-blouses: [o]f man-made fibers: [o]ther: [o]ther." The legal reasoning and analysis employed in HQ 963809 is attached to and made a part of this ruling letter. As the subject merchandise is substantially similar to the merchandise addressed in the aforementioned ruling, the merchandise would be classified accordingly.
HOLDING:
The woman's 100% woven lyocell shirt is properly classified in subheading 6206.40.3010, HTSUSA, which provides for "[w]omen's or girls' blouses, shirts and shirt-blouses: [o]f man-made fibers: [o]ther: [o]ther: With two or more colors in the warp and/or the filling: Women’s." The merchandise is dutiable at the rate in effect at the time of entry (December 1999). The general column one rate of duty at the time of entry was 27.8% ad valorem and falls within textile quota category 641. Headquarters Ruling Letter 963809 is attached to and made part of this ruling letter.
The protest should be DENIED. In accordance with
Section 3A(11) (b) of the Custom Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with this decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations & Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web, at
www.customs.gov by means of the Freedom of Information Act and by other methods of public distribution.
Sincerely,
Myles B. Harmon
Acting Director
Commercial Rulings Division