HQ H265493
CLA-2 OT:RR:CTF:TCM H265493 TSM
Mr. Ken Skillman
Vanity Fair Intimates, L.P.
3025 Windward Plaza
Suite 600
Alpharetta, GA 30005
RE: Revocation of NY J81335, NY J80560 and NY E85712; Classification of Textile/PVC material used to heat transfer images to fabric or other surfaces; Classification of flocked heat transfers.
Dear Mr. Skillman:
This is in reference to New York Ruling Letter (NY) J81335, issued to Vanity Fair Intimates, L.P. on February 21, 2003, and NY J80560, issued to Vanity Fair Intimates on February 13, 2003. NY J81335 and NY J80560 both concerned tariff classification of flocked heat transfers, classified by U.S. Customs and Border Protection (“CBP”) in subheading 5601.30.00, HTSUS, which provides for “Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps: Textile flock and mill neps.”
This is also in reference to NY E85712, issued to Explan International Trade Inc. on August 19, 1999, which concerned tariff classification of textile/PVC material used to heat transfer images to fabric or other surfaces, classified by CBP in subheading 5903.10.25, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of man-made fibers: Other: Other.”
Upon additional review, we have found the above-referenced classifications to be incorrect. For the reasons set forth below we hereby revoke NY J81335, NY J80560 and NY E85712.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 49, No. 51, on December 23, 2015, proposing to revoke NY J81335, NY J80560 and NY E85712, and any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
NY J81335, issued to Vanity Fair Intimates, L.P. on February 21, 2003, describes the subject merchandise as follows:
[The subject merchandise features] heat transfers. They consist of rayon flocking on carrier paper, with an adhesive, in the design of a bow. The bow design will be heat-transferred to a mesh fabric on the side panel of a brassiere. [The subject merchandise also features] a piece of fabric with the bow on it. In the heat transferring, both the paper and the adhesive are consumed, leaving only the flocked bow.
NY J80560, issued to Vanity Fair Intimates on February 13, 2003, describes the subject merchandise as follows:
[The subject merchandise features] heat transfers. They consist of rayon flocking on carrier paper, with an adhesive, in the design of a bow. The bow design will be heat-transferred to a mesh fabric on the side panel of a brassiere. [The subject merchandise also features] a piece of fabric with the bow on it. In the heat transferring, both the paper and the adhesive are consumed, leaving only the flocked bow.
NY E85712, issued to Explan International Trade Inc. on August 19, 1999, describes the subject merchandise as follows:
The instant sample consists of a woven fabric composed of 100% polyester man-made fibers which has been coated/laminated on one side with a compact polyvinyl chloride plastics material. This material is designed to transfer an image to a dark colored "T" shirt or other dark colored surface such as a book cover or photo album, etc. [T]his material will be imported in cut sizes of 11" x 17" or, in the future of 8 ½" x 11", 11 11/16’ x 16 ½" and 8 ¼" x 11". [The] weight specifications for this material [are the following]: Wt. Of Textile: 285 g/m2 (67.5%) Wt. Of PVC: 137 g/m2 (32.5%) Total Wt.: 422 g/m2 (100%).
ISSUE:
What is the correct classification of the subject flocked heat transfers and textile/PVC material?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, 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 headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
4908 Transfers (decalcomanias):
4908.90.00 Other
* * *
5601 Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps:
5601.30.00 Textile flock and dust and mill neps
* * *
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902:
5903.10 With poly(vinyl chloride):
Of man-made fibers:
Other:
5903.10.25 Other
NY J81335 and NY J80560 classified the subject flocked heat transfers under heading 5601, HTSUS, which provides for “Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps.” NY E85712 classified the subject textile/PVC material used to heat transfer images to fabric or other surfaces under heading 5903, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.”
We note that the subject heat transfers could only be classified as textile materials of Chapters 56 or 59 of Section XI, HTSUS, by application of GRI 3(b), which provides, in pertinent part, that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. However, before a product can be classified as a composite good, we must determine if it is covered by a single heading per GRI 1.
We emphasize that, as noted above, the first sentence of GRI 1 explains that the table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Accordingly, the statement in NY J80560 that the subject merchandise is not considered “printed matter” and could thus not fall under heading 4908 is not based on the legal text. Even if the subject merchandise does not have to be considered “printed matter” to be classified under heading 4908, HTSUS, we note that heat transfers of flocking intended to decorate apparel, like the instant merchandise, are manufactured using similar machinery to that used in printing with ink and are used in the same manner as heat transfers made from other media (i.e. ink). Therefore, we consider the subject merchandise to be “printed matter.” Moreover, in January of 2007, in an Informed Compliance Publication (ICP), CBP defined “decals” as “printed transfers,” stating, in pertinent part, that “decals are specifically provided for, as printed transfers, in heading 4908 of the HTSUS.” CBP further noted that “decals may be applied to a variety of objects (e.g., of metal, plastic, wood, paperboard, textile, fabric, etc.), which need not undergo any further processing after the image has been transferred” and that “aside from their carriers, [decals] are nothing more than printed images on extremely thin, nearly invisible coating-material substrates…”
General Explanatory Notes to Chapter 49, HTSUS, provide, in pertinent part, the following: “In addition to the more common forms of printed products (e.g., books, newspapers, pamphlets, pictures, advertising matter), this Chapter covers such articles as: printed transfers (decalcomanias)…” ENs to heading 4908, HTSUS, provide, in pertinent part, that “Transfers (decalcomanias) consist of pictures, designs or lettering in single or multiple colours, lithographed or otherwise printed on absorbent, lightweight paper (or sometimes thin transparent sheeting of plastics), coated with a preparation, such as of starch and gum, to receive the imprint which is itself coated with an adhesive. This paper is often backed with a supporting paper of heavier quality.”
Based on the foregoing, upon review we find that the subject flocked heat transfers and textile/PVC material are specifically provided for in heading 4908, HTSUS, and are classified in subheading 4908.90.00, HTSUS, which provides for “Transfers (decalcomanias): Other.” See NY N246787, dated October 31, 2013; NY A86366, dated August 20, 1996; NY I88275, dated December 2, 2002; and NY 865307, dated September 5, 1991.
HOLDING:
By application of GRIs 1 and 6, we find that the subject merchandise is classified under heading 4908, HTSUS. Specifically, it is classified in subheading 4908.90.00, HTSUS, which provides for “Transfers (decalcomanias): Other.” The 2015 column one, general rate of duty is free.
EFFECT ON OTHER RULINGS:
NY J81335, NY J80560 and NY E85712, are hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division