CLA-2 RR:CR:TE 966054 jsj
Ms. Joanna Cheung
Hong Kong Economic & Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036-1306
Hong Kong Economic & Trade
Office files: V50/02T; C27/02T
Re: Bleached Woven Fabric; Plain Weave; Basket Weave; Duck; Subheading 5209.29.0090, HTSUSA.
Dear Ms. Cheung:
The purpose of this correspondence is to respond to your request dated November 14, 2002. The correspondence in issue requested that this office review the classification of fabric subject to a current transaction and re-examine New York Ruling Letter I83609 (July 16, 2002).
This ruling is being issued subsequent to the following: (1) A review of your submission dated November 14, 2002; and (2) An examination of a sample.
FACTS
The article in issue is a bleached, basket woven fabric composed of ninety-six (96) percent cotton fibers and four (4) percent filament spandex. The fabric contains thirty-six (36) single yarns per centimeter in the warp and twenty (20) single yarns per centimeter in the filling.
It is constructed with 12/1 c.c. yarns in the warp and core spun yarns in the filling. The core spun filling yarns consist of cotton fiber spun around a seventy (70) denier filament spandex monofilament.
The fabric weighs 271 g/m² (grams per square meter). It has an average yarn number of twenty (20) in the metric system.
ISSUE
What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described bleached, basket woven fabric containing ninety-six percent cotton by weight and weighing 271 grams per square meter?
LAW AND ANALYSIS
The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is the U.S. Customs Service. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation.
General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, “provided such headings or notes do not otherwise require,” is intended to “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).
The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 1, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3d 1098, 1109 (Fed. Cir. 1995).
Commencing classification of the fabric, in accordance with the dictates of GRI 1, the Customs Service examined the headings of the HTSUSA. Heading 5209, HTSUSA, provides for the classification of “[w]oven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m².” The fabric in issue is woven, contains more than 85 percent of cotton by weight and weighs 271 g/m², more than the heading requirement of 200 g/m². The fabric is, therefore properly classified in heading 5209, HTSUSA.
Classifying the fabric at the subheading level, the fabric is classified in subheading 5209.29.0090, HTSUSA. Subheading 5209.29.0090, HTSUSA, provides for:
Woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m²:
Bleached:
Other fabrics,
5290.29.0090 Other.
The fabric, at the initial subheading breakout, is bleached, as defined in Section XI, Subheading Note 1 (f). “Bleached woven fabric” is defined in subheading note (f) as “Woven fabric which: (i) Has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (ii) Consists of bleached yarn; or (iii) Consists of unbleached and bleached yarn.”
The next subheading breakout required Customs to determine whether the fabric, under the “Bleached” breakout, is “Plain weave,” “3-thread or 4-thread twill, including cross twill” or “Other fabrics.” “Plain weave” fabric, as defined by Section XI, Subheading Note 1 (k), is “[a] fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.” The fabric in this instance is a basket weave. It does not meet the tariff schedule definition of “plain weave” because the yarns in both the warp and weft directions pass alternately over and under more than one yarn at a time. Since the fabric is not a plain weave nor a 3-thread or 4-thread twill, it is classifiable in a provision for “Other fabrics.” See Generally NY I83609 (July 16, 2002); NY I82363 (June 21, 2002); NY I80075 (April 4, 2002); NY G84192 (Nov. 16, 2000); and NY 864490 (July 17, 1991) (classifying basket woven fabric).
Fixing the final subheading breakout, at the statistical level, requires Customs to determine whether the fabric is “Satin weave or twill weave,” “Duck, except plain weave” or “Other.” The fabric is not a satin or twill weave. The Customs Service, prior to classifying the fabric in the residual subheading “Other,” must determine whether the fabric is “Duck, except plain weave.”
Chapter 52, Statistical Note 1 (h) provides a definition for the term “duck.” “Duck” means:
fabrics weighing more than 200 grams per square meter, of average yarn number 26 or lower number, whether or not napped, of the following types:
Plain weave, of which the warp or filling consists of multiple (folded) or cabled yarns; or
Woven as plain weave except that two or more warp ends are woven as one (taped warp), whether or not containing multiple (folded) or cabled yarns; this latter type of duck is not to be classified as a plain weave fabric.
Although the fabric subject to classification consideration weighs more than 200 g/m² and has an average yarn number of 26 or lower, as previously addressed, it is not a “plain weave.” It, additionally, contains no multiple or cabled yarns and, therefore, does not meet the definition of “duck” as set forth in Chapter 52, Statistical Note 1 (h) (i).
Subparagraph (ii) of Statistical Note 1 (h) provides a definition for “duck” fabric in which the warp yarns deviate from the definition of “plain weave.” A fabric may be “duck,” even if a plain weave, provided that “two or more warp ends are woven as one (taped warp), whether or not containing multiple (folded) or cabled yarns.” The fabric does not meet this definition because in addition to having more than one warp end woven as one, it also has more than one weft or filling yarn woven as one. Chapter 52, Statistical Note 1 (h)(ii) does not permit groups of weft or filling yarns to be woven as one since this would require them to pass alternately over and under more than one warp end or filling pick.
Since the fabric is not a satin or twill weave and not a non-plain weave duck fabric, the only breakout at the statistical subheading level in which the fabric may be classified is “Other.” The fabric is, therefore, properly classified in subheading 5209.29.0090, HTSUSA.
HOLDING
The bleached, basket woven fabric containing ninety-six percent cotton by weight and weighing 271 grams per square meter is classified in subheading 5209.29.0090, Harmonized Tariff Schedule of the United States Annotated.
The General Column 1 Rate of Duty is seven and seven-tenths (7.7) percent, ad valorem.
The textile quota category is 220.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division