HQ 966424
August 4, 2003 CLA-2 RR:CR:TE 966424 SG
Ms. Lynn P. Winkler
Silver Tiger, Ltd.
4906 Dunbarton Road
Mt. Laurel, New Jersey 08054
RE: Bamboo fiber materials; classifiable in headings 6003 and 6006, HTSUSA
Dear Ms. Winkler: This is in reference to your letter of April 18, 2003, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of what you indicate is a new fabric made from bamboo. You state that you would like to produce women's garments from these fabrics. Four samples were submitted. FACTS: You indicate that you are interested in importing fabric and clothing made of 100 percent bamboo fiber, or a blend of bamboo and other fibers from China. Submitted with your request was information as to the manufacturing processes used to produce the fabrics. Four samples of knit fabrics were submitted as well. You indicate that sample 1 is 100 percent bamboo; sample 2 is 85 percent bamboo and 15 percent lycra; sample 3 is 45 percent bamboo and 55 percent linen; and sample 4 is 60 percent bamboo, 25 percent cotton and 15 percent lycra. You also indicate that you are also planning to manufacture clothing and fabric made from a blend of 45 percent bamboo and 55 percent silk, a blend of 70 percent bamboo and 30 percent cotton, and a blend of bamboo and wool. No samples of these 3 blended fabrics were submitted.
ISSUE: The proper classification of fabrics said to be manufactured of bamboo and bamboo blend fibers under the HTSUSA.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory
Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Your submission contains information as to the processing steps used in the production of the bamboo fiber and products to be imported by Silver Tiger, Ltd.
Insofar as the composition of the fabrics is concerned, we requested a fiber breakdown of the materials submitted from the CBP's Office of Laboratories and Scientific Services. Laboratory analysis determined that the fabrics are composed of rayon or rayon blends. No evidence of the sample fabrics being made of or containing bamboo was detected.
The samples have the following composition.
1. Swatch from garment 20217-305 is a grey swatch of weft knit fabric composed wholly of rayon.
2. Swatch from garment 202G-186 is a light blue swatch of weft knitted fabric with the following composition by weight:
rayon 86.6 percent
nylon 12.0 percent
spandex 1.4 percent
3. Swatch from garment 03-2-3 is a weft knitted swatch with the following composition by weight:
rayon 58.6 percent
linen 41.4 percent
4. Swatch from garment BD-18 is a red swatch of knitted material with the following composition by weight:
rayon 72.8 percent
nylon 15.7 percent
cotton 9.0 percent
spandex 2.5 percent
Subheading Note 2(A) to Section XI, HTSUSA, states: 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 chapters 50 to 55 or of heading 5809 consisting of the same textile materials.
Subheading Note 2(B) to Section XI, HTSUSA, states:
(B) For the application of this rule:
(a) Where appropriate, only the part which determines the classification under general interpretive rule 3 shall be taken into account;
GRI 3(b) provides for classification of composite goods consisting of different materials based on the material or component that imparts the essential character to the good. The EN for GRI 3(b) states, in relevant part, that the factor which determines essential character will vary as between different kinds of goods, e.g., by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
Legal Note 2(A), Section XI, HTSUSA, states: (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration.
Laboratory analysis of the fabric samples determined they are in chief weight of rayon. Rayon is classified as an artificial fiber. Accordingly, the submitted fabric samples are
"of rayon" and classified as "of artificial fibers". We note that garments of fabric in chief weight of rayon are classified as "of man-made fibers".
In addition, the bamboo/silk, bamboo/cotton and bamboo/wool blended fabrics mentioned in your letter, if in chief weight of rayon and processed in the same manner
as the submitted samples, are classified as "of artificial fibers", and garments made therefrom would be classified as "of man-made fibers". HOLDING:
The applicable subheading for the four samples of knit fabric submitted, if of a width not exceeding 30 cm, will be 6003.40.6000, HTSUSA, which provides for "Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002: Of artificial fibers: Other." The fabric would be dutiable at the general column one rate of duty of 7.7 percent ad valorem, and the quota category would be 222.
The four samples of knit fabrics submitted, if over 30 cm in width, would be classifiable in heading 6006, HTSUS, which provides for other knitted or crocheted fabrics. As the fabrics are "of rayon", they would be classifiable depending upon their condition as imported, as "of artificial fibers" in subheading 6006.41.00, HTSUSA (if unbleached or
bleached), subheading 6006.42.00, HTSUSA (if dyed), subheading 6006.43.00, HTSUSA (if of yarns of different colors), or 6006.44.00, HTSUSA (if printed). The fabrics would be dutiable at the general column one rate of duty of 10.4 percent ad valorem, and the quota category would be 222.
Insofar as women's garment constructed of these fabrics, Chapter 61, HTSUS, provides for "[a]rticles of apparel and clothing accessories, knitted or crocheted". Women's knit apparel would be classifiable in Chapter 61. A copy of Chapter 61 is enclosed for your information. The designated textile and apparel category may be subdivided into parts. If so, the 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 you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB) which is available now on the Customs and Border Protection Web site at www.cbp.gov.
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 CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division
Enclosure