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HQ 080147


May 18, 1988

CLA-2 CO:R:C:G 080147 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 322.1836; 5208.42.3000

Mrs. D. W. S. Wai
British Embassy
Hong Kong Office
3100 Massachusetts Ave., N.W.
Washington, D.C. 20008

RE: Classification of 100 percent cotton fabric

Dear Mrs. Wai:

This is in response to your letter of April 15, 1987, requesting classification of a 100 percent cotton sheeting woven fabric imported into the United States by Maygene Ltd. DBA Carl Lawrence Company from Hong Kong. The shipment is being held at Los Angeles for want of a correct visa. A sample accompanied the ruling request.

FACTS:

The submitted sample is a 100 percent cotton fabric which has been plain woven. It contains 68 single threads per inch in the warp and 52 single threads per inch in the filling. The fabric is constructed using single carded yarns in both the warp and the filling. The warp yarns have been dyed blue while the filling yarns are not dyed. The fabric weighs 4.5 ounces per square yard and has not been napped. Based on data developed by the U.S. Customs laboratory, the average yarn number for this fabric has been calculated to be 18.

The Hong Kong Trade Department contends that this fabric fits Hong Kong's classification guidelines for category 313 and was incorrectly assigned category 318 when entered through Los Angeles. The Hong Kong Trade Department bases its contention on the textile guidelines in Notice to Exporters No. 50/83 of October 22, 1983.

ISSUE:

Whether the fabric at issue falls within textile category 313 or 318.

LAW AND ANALYSIS:

In order to determine the proper textile category designation for this fabric, we must first classify it under the Tariff Schedules of the United States Annotated (TSUSA). The textile category designation is determined from the tariff classification of the fabric and cannot be accurately predicted from the textile category guidelines. Based on the data developed by the U.S. Customs laboratory, the sample is a woven fabric, wholly of cotton, not fancy or figured, colored, whether or not bleached, classifiable in item 322.18 , Tariff Schedules of the United States (TSUS). The next step is to determine the statistical suffix that applies by reference to the Statistical Suffix Table for Items 320.01 Through 331. .

The fabric meets the definition of sheeting in Statistical Headnote 1(f), Subpart A, Part 3, Schedule 3, which provides for "fabrics of plain weave, whether or not napped, of the following types-- (i) fabrics weighing not more than 5.9 ounces per square yard, of square construction, containing more than 85 warp ends and filling picks per square inch, of average yarn number 40 or lower number but not including printcloth;...." Since the characteristics of this fabric mandate classification as sheeting, we are led to examine statistical suffixes 32 through 38. Clearly, suffixes 32 and 33 are not applicable to this product since the fabric weighs less than 5 ounces per square yard and has single yarns and an average yarn number over 15. Suffixes 34 and 38 cannot apply since these provisions require that the fabric not be of yarns of different colors. In view of the fact that the warp is dyed blue and the filling yarns are not dyed, this cloth meets the definition for a fabric which is "of yarns of different colors." Note Statistical Headnote 1(1), Subpart A, Part 3, Schedule 3, which states in part that "of yarns of different colors" includes fabric which "...consist[s] of unbleached or bleached yarn and colored yarn...." Suffix 37 cannot apply since it requires a napped fabric. That leaves only suffixes 35 and 36 to consider. Since the fabric is not checked, plaid, or striped, suffix 35 does not apply. This analysis leads inevitably to suffix 36. This results in classification in item 322.1836, TSUSA, which correlates with textile category 318.

Your reliance on the textile guidelines in Notice to Exporters No. 50/83 of October 22, 1983, is misplaced. These guidelines were obsolete at the time this entry was made since they were based partially on the 1983 TSUSA. Please note that the Statistical Suffix Table for Items 320.01 through 331. has been correlated with textile categories in such a manner that no fabric containing yarns of different colors is assigned category 313.

HOLDING:

The fabric at issue is classifiable in item 322.1836, TSUSA, textile category 318. It is dutiable at the 1986 rate of 10.2 ad valorem.

Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the fabric is classifiable in subheading 5208.42.3000, textile category 218. The rate of duty is 9.6 percent ad valorem. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant
Acting Director

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