CLA-2-63:RR:NC:TA:349 E83906
Mr. Steven B. Zisser
Law Offices of Steven B. Zisser
Suite 34
2155 Paseo De Las Americas
San Diego, CA 92173
RE: The tariff classification of a pillow cover, throw and duvet cover from China.
Dear Mr. Zisser:
In your letter dated June 24, 1999 you requested a classification ruling on behalf of Richard Fischer Collection.
You submitted representative samples of a pillow cover and throw. In your letter, you indicate that your client will also be importing a duvet cover. The pillow cover and throw are comprised of two different fabrics. One side is made from a hand printed woven silk fabric. The other side is made from 82 percent rayon and 18 percent silk velvet woven fabric. The square pillow cover has a zipper type closure sewn along one edge. The square pillow cover features a tassel at each corner. The throw measures approximately 43 x 70 inches. All of the edges are sewn and it features a tassel at each corner. The duvet cover will be made from the same fabrics and will have a closure along one edge. The samples are being returned as requested.
Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:
(A) 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 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.
Note 2(A), Section XI, to which Subheading Note 2(A) refers, provides:
(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 each other single textile material.
General Rule of Interpretation 3, HTSUSA, provides:
When * * * goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a)The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods * * * those headings are to be regarded as equally specific in relation to those goods * * * . (b)Mixtures [and] composite goods consisting of different materials or made up of different components * * * which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c)When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile materials. The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), state that textile materials may be mixed:
-prior to or during spinning;
-during twisting;
-during weaving.
Accordingly, Section XI Note 2(A) requires that where yarn or fabric consists of more than one textile fiber, the weights of those fibers are to be compared and classification will be according to the textile material which predominates. Thus, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics or components. Before the subheading note can be utilized, it must first be determined to which of the fabrics comprising the article the section note applies.
Where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. The instant samples are made of two different fabrics. The pillow cover, throw and duvet cover cannot be classified following GRI 3(b) since no single fabric
imparts the essential character of the pillow cover, throw and duvet cover. Applying GRI 3(c), the pillow cover, throw and duvet cover will be classified in the provision which occurs last in numerical order in this case “silk”.
The applicable subheading for the pillow cover and throw will be 6304.99.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted crocheted, of other textile materials: other: other… other: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 4.8 percent ad valorem.
The applicable subheading for the duvet cover will be 6302.29.0010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of other textile materials… containing 85 percent or more by weight of silk or silk waste. The duty rate will be 6.8 percent ad valorem.
Presently, the above subheadings are not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division