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HQ 085009


September 26, 1989

CLA-2 CO:R:C:G 085009 CMR 841244

CATEGORY: CLASSIFICATION

TARIFF NO.: 6001.22.0000

Mr. Leonard Pasternak
Components Corporation of America
9351 Sea Turtle Manor Road
Plantation, Florida 33324

RE: Reconsideration of NYRL 833601 of January 13, 1989

Dear Mr. Pasternak:

This ruling is in response to your letter of May 4, 1989, and subsequent letter received by Customs on May 18, 1989, requesting reconsideration of NYRL 833601.

FACTS:

NYRL 833601 dealt with the classification of two types of shoe insole material from Taiwan. You have requested that Customs reconsider the classification of one of these items; specifically, a terry pile fabric of polyester man-made fiber construction that has been laminated to a 3.5 mm ethylene vinyl acetate (EVA) sponge material. The EVA sponge material is more than 70 percent of the total weight of the laminated fabric.

The laminated fabric under consideration was classified in subheading 6001.22.0000, HTSUSA, which provides for pile fabrics, including "long loop" fabrics and terry fabrics, knitted or crocheted, looped pile fabrics, of man-made fibers. You have requested that we reconsider whether this classification is correct, or whether the item should be classified in subheading 3921.12, HTSUSA, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, or 5903.90.20, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other, over 70 percent by weight of rubber or plastics.

ISSUE:

Was the laminated fabric at issue correctly classified in subheading 6001.22.0000, HTSUSA, as a man-made fiber pile fabric, or should it be classified, as suggested, in subheading 3921.12, HTSUSA, as a cellular plastics sheet, or 5903.90.20, HTSUSA, as a man-made fiber textile fabric laminated with plastics, other than those of heading 5902, of which over 70 percent by weight of the fabric is plastics?

LAW AND ANALYSIS:

Classification of products under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

Classification of this fabric turns on whether it is considered a pile. The New York Customs Laboratory examined the submitted samples of fabric. Their report concludes that the finished fabric is of looped pile construction. Therefore, Customs will consider the fabric a knit pile.

Note 2(l), Chapter 39, excludes "Goods of Section XI (textiles and textile articles)" from classification in Chapter 39. The General Notes to Chapter 39 address the issue of plastic and textile combinations. They state that "the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59." However, according to the notes, "plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes" are covered by Chapter 39. In this case, the textile fabric is not present merely for reinforcing purposes and, therefore, the laminated fabric does not fall within the purview of Chapter 39.

Chapter 59, Note 1, defines "textile fabrics" for the purposes of that Chapter. The only knitted or crocheted fabrics included in Chapter 59 are those fabrics of heading 6002. Since knit pile fabrics are classified in heading 6001, and fabrics of that heading are not included as "textile fabrics" for the purposes of Chapter 59, the knit pile fabric at issue is not classifiable in Chapter 59.

Chapter 60, Note 1(c), states that knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Based on the note, heading 6001 covers pile fabrics, whether or not impregnated, coated, covered or laminated.

HOLDING:

After reviewing the applicable provisions of the HTSUSA and in light of the New York Customs Laboratory report, we believe that the laminated fabric at issue was properly classified in NYRL 833601 of January 13, 1989, as a knitted or crocheted looped pile fabric of man-made fibers. The fabric is classified in subheading 6001.22.0000, HTSUSA, textile category 224, dutiable at 19.5 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office.

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
Commercial Rulings Division

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