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HQ 081308


December 1, 1988

CLA-2 CO:R:C:G 081308 PR

CATEGORY: CLASSIFICATION

TARIFF NO: 6204.63.3530

Mr. Albert Solano
Sanroy Corporation
1350 Broadway
New York, New York 10018

RE: Classification of garments containing synthetic and artificial man-made fibers, which, if combined, exceed the weight of a third fiber.

Dear Mr. Solano:

This is in reply to your letter of September 21, 1987, to our Area Director, New York, concerning the classification of certain trousers.

FACTS:

A sample pair of girl's trousers (denim jeans) was submitted. The trousers, a product of Indonesia, are made from a woven fabric that is stated to be 35 percent rayon, 23 percent polyester, and 42 percent cotton, by weight.

ISSUE:

The issue presented is whether, where there are subheadings providing for synthetic and artificial man-made fibers at different levels of indentation, may those two types of man-made fibers be combined in classifying the trousers or must they be considered separately.

LAW AND ANALYSIS:

The trousers are classifiable under Heading 6204. The subheadings under Heading 6204 for trousers "Of synthetic fibers" and trousers "Of artificial fibers" are indented at different levels, the latter being indented under a subheading for "Of other textile materials" which is coequal to the subheading for "Of synthetic fibers".

For illustration purposes only, the subheadings involved have the following relationship to each other.

6204 Women's or girls' * * * trousers

Trousers * * *

6204.63 Of synthetic fibers

6204.69 Of other textile materials

Of artificial fibers

Section 11 Subheading Note 2(A) provides:

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.

The pertinent portions of Note 2 of Section 11 are as follows:

(A) Goods classifiable in chapters 50 to 55 . . . 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.

(B) For the purposes of the above rule:

(b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;

(d) Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

Following Subheading Note 2(A), Customs will look to the fabric which would be selected under Section XI, Note 2, to determine the classification of the trousers in issue. That note requires that a fabric be classified according to the one textile material which predominates by weight.

In applying Note 2, consideration must be given to Chapter 54, Note 1, which provides, in essence, that throughout the HTSUSA, the term "man-made fibers" includes both synthetically and artificially produced fibers. Therefore, Chapter 54, which provides for man-made filaments, and Chapter 55, which provides for man-made staple fibers, by their terms and by their notes, both refer to synthetic and artificial fibers.

Chapter 54, Note 1 also states that the terms "man-made", "synthetic" and "artificial" have the same meanings when used in relation to "textile materials".

Reading Section XI, Note 2, together with Chapter 54, Note 1, Customs believes that under the facts here presented, there are two distinct requirements which mandate that the weights of the artificial and synthetic fibers must be aggregated in classifying the subject merchandise. First, following Section XI Note 2(B)(d), since Chapters 54 and 55 both refer to, and provide for, artificial and synthetic fibers, those fibers are to be treated as a single textile material.

Secondly, Chapter 54, Note 1, specifically states that "artificial" and "synthetic" have the same meaning when used in relation to "textile materials" throughout the HTSUS. Therefore, when Section XI, Note 2, requires classification of a fabric according to "that one textile material" which predominates by weight, the synthetic and artificial fibers must be aggregated and considered to be "that one textile material".

HOLDING:

On the basis of the above, it is clear that in classifying a mixed fiber fabric, following both Chapter 54 Note 1 and Section XI Note 2, the weights of both the synthetic and artificial fibers are combined. However, when the article to be classified is a garment and not a fabric, the rule in Subheading Note 2(A) governs. Thus, if the fabric portion of the garment which determines that garment's classification would be classified as, for example, a cotton fabric, then the garment will be classified as "Of cotton".

In this instance, when aggregated the man-made fibers (synthetic and artificial) predominate over the cotton fibers and since the artificial fibers predominate over the sythetic fibers, the fabric from which the trousers are made would be classified as "Of artificial fibers". Accordingly, the sample trousers are considered to be "Of artificial fibers" and are classifiable in Subheading 6204.69.2530, HTSUSA, with duty at the rate of 30.4 percent ad valorem, and subject ot apparel restraint category 648. This classification represents the present position of the Customs Service under the HTSUSA. If there are changes before the effective date of January 1, 1989, this advice may not continue to be applicable.

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 Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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