CLA-2-52:S:N:N3H:352 873412
Mr. R. Dorf
Dorf international Ltd.
20 Vesey Street
Suite 1400
New York, New York 10007
RE: The tariff classification of plain woven fabric which has
been woven in Pakistan and bleached, dyed and finished in
Turkey.
Dear Mr. Dorf:
In your letter dated April 13, 1992, on behalf of your
client Haskell Specialty Products, Inc., you requested a
classification ruling.
Two samples of fabric accompanied your ruling request. The
first, identified as style 648 bleached, is a 100% cotton plain
woven fabric which has been bleached and finished. It contains
25.2 single yarns per centimeter in the warp and 22 single yarns
per centimeter in the filling. The fabric is constructed using
34/1 c.c. yarns in the warp and 40/1 c.c. yarns in the filling.
This product weighs approximately 84.8 g/m2 and will be imported
in 45/46 inch widths. Based on the data provided the average
yarn number for this merchandise has been calculated to be 55 in
the metric system. The second sample, identified as style 648
black, is a 100% cotton plain woven fabric which has been dyed a
uniform black color and has been finished. Its construction,
width, weight and average yarn number is identical to the first
sample and it varies only in having been dyed a single uniform
color.
The applicable subheading for the sample designated as style
648 bleached will be 5208.21.4060, Harmonized Tariff Schedule of
the United States (HTS), which provides for woven fabrics of
cotton, containing 85 percent by weight of cotton, weighing not
more than 200 g/m2, bleached, plain weave, weighing not more than
100 g/m2, of numbers 43 to 68, printcloth. The duty rate will be
10.2 percent ad valorem.
The applicable subheading for the sample designated as style
648 black will be 5208.31.6060, HTS, which provides for woven
fabrics of cotton, containing 85 percent by weight of cotton,
weighing not more than 200 g/m2, dyed, plain weave, weighing not
more than 100 g/m2, other, of numbers 43 to 68, printcloth. The
duty rate will be 11.4 percent ad valorem.
Both fabrics fall within textile category designation 315.
Based upon international textile trade agreements, products of
Pakistan are subject to quota restraints and visa requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
Your correspondence requested that in addition to ruling on
the classification of these product that you receive a ruling on
the country of origin of this merchandise for the purposes of
determining their quota and visa status under The Multi-Fiber
Arrangement. Your letter indicates that the greige goods will be
woven in Pakistan and then exported to Turkey where the fabric
will be finished. The finishing operation that will be performed
in Turkey will include singeing, desizing, bleaching, resin
finishing and compressive shrinking. In the case of the dyed
fabric, the additional processes of mercerizing and dyeing will
also be performed.
Section 12.130 of the Customs Regulations sets forth the
criteria to use in determining the country of origin of textile
products subject to Section 204 of the Agriculture Act of 1956,
as amended. These regulations provide in part that a fabric must
be both dyed and printed and subjected to at least two other
substantial finishing operations before it may be considered
substantially transformed into a product of the country where the
fabric is finished. In Mast Industries, Inc v. United States, 11
CIT 30 (1987), aff'd, 5 Fed. Cir. 105 (1987), the Courts upheld
these regulations as appropriate for use in determining the
country of origin for fabric that has been woven in one country
and finished in a second country.
Since in the case before us for consideration, neither
fabric is printed, the finishing operations performed in Turkey
fail the test for substantial transformation as set forth in
Section 12.130 of the Customs Regulations. Both fabrics
therefore remain products of Pakistan.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport