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HQ 085212


October 23, 1989

CLA-2 CO:R:C:G 085212 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 5209.31.6030; 5209.32.0020; 5208.32.3040

Ms. Doreen Wai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W.
Washington, D. C. 20036

RE: Request for classification of cotton woven sheetings Your case no. HK117/89

Dear Ms. Wai:

This ruling is being issued in response to your letter of July 25, 1989, on behalf of Grommet & Co., requesting a classification ruling and textile category under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for 100 percent cotton plain woven sheetings from Hong Kong.

FACTS:

Six sample swatches of three separate fabrics were submitted for classification. The fabrics are marked as BOX 1, BOX 3 and BOX 5. Each of these fabrics is submitted in two colors. The two fabrics, designated as Box 1, are 100 percent cotton plain woven fabrics. They contain 28.35 single yarns per centimeter in the warp and 15.35 single yarns per centimeter in the filling. The fabrics are constructed using single yarns in both the warp and filling. They weigh 275.46 g/m2 and have been dyed a single uniform color. The average yarn number has been calculated to be 15 in the metric system.

The fabrics designated as Box 3 are 100 percent cotton twill woven fabrics. They contain 47.24 single yarns per centimeter in the warp and 22.83 single yarns per centimeter in the filling. Both fabrics have been dyed a single uniform color and weigh 206.9 g/m2. The fabrics have been woven using a 3 up 1 down twill weave and calculated to have an average yarn number of 33 in the metric system. These fabrics are constructed with single yarns in both the warp and filling.

The fabrics designated as Box 5 are 100 percent cotton plain woven fabrics. They contain 24.4 single yarns per centimeter in the warp and 23.6 single yarns per centimeter in the filling. The fabrics are constructed using single yarns in both the warp and filling. The fabrics have been dyed a uniform color and weigh 171.9 g/m2. The average yarn number has been calculated to be 27 in the metric system.

ISSUE:

What is the proper classification of the subject sheeting under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. The textile category designation is determined from the tariff classification of the fabrics.

Heading 5209, HTSUSA, provides for "woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2." Statistical Note 1(b) of Chapter 52 defines sheeting as including in part plain weave fabrics, whether or not napped, weighing over 200 g/m2. The Chapter does not include fabrics where the warp or filling consists of multiple or cabled yarns of average yarn number 26 or lower. Having determined that the fabrics are classifiable in Chapter 52, the appropriate heading and subheading for each type of fabric must be decided. The fabrics designated as Box 1 are classifiable in subheading 5209.31.6030, HTSUSA, which provides for woven fabrics of cotton,...weighing more than 200 g/m2,...sheeting, not napped. The textile category is 313.

The fabrics labeled Box 3 have a 3 up 1 down twill weave pattern. The General Explanatory Notes to Section XI indicate that these fabrics are considered within the scope of 4-thread twills. The Box 3 fabrics are classifiable in subheading 5209.32.0020, HTSUSA, which provides for woven fabrics of cotton, ...3-thread or 4-thread twill, including cross twill, not napped. The textile category is 317.

Heading 5208, HTSUSA, provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2. The fabrics labeled Box 5 weigh 171.9 g/m2 and the average yarn number has been calculated to be 27.

Therefore, the fabrics in Box 5 are classifiable in subheading 5208.32.3040, HTSUSA, which provides for woven fabrics of cotton,...plain weave,...other, of number 42 or lower number, sheeting. The textile category is 313.

HOLDING:

The subject fabrics are classifiable as follows:

The fabrics, designated as Box 1, are classifiable in subheading 5209.31.6030, HTSUSA, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, dyed, other, sheeting, not napped. The textile category is 313 and the rate of duty is 8.9 percent ad valorem.

The fabrics, designated as Box 3, are classifiable in subheading 5209.32.0020, HTSUSA, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, 3-thread or 4-thread twill, including cross twill, not napped. The textile category is 317 and the rate of duty is 8.9 percent ad valorem.

The fabrics, designated as Box 5, are classifiable in subheading 5208.32.3040, HTSUSA, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, plain weave, weighing more than 100 g/m2, other, of number 42 or lower number, sheeting. The textile category is 313 and the rate of duty is 9.6 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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 the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

Sincerely,

John Durant, Director

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