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HQ 953915


June 15, 1993

CLA-2 CO:R:C:T 953915 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.59.3010

District Director
U.S. Customs Service
200 St. Paul Place- #2800
Baltimore, MD 21202-2004

RE: Protest No. 1303-93-100003; women's rayon skirts; Legal Note 1 to Chapter 54; synthetic and artificial fibers; certified hand-loomed and folklore products; Additional U.S. Note 2 to Section XI; subheadings 6204.53.1000 and 6204.59.3010

Dear Sir:

This is a decision on application for further review of a protest timely filed on behalf of Mr. Mohammed Iqbal, on January 5, 1993, against your decision regarding the classification of women's rayon skirts.

FACTS:

The garments at issue are women's skirts, called ghagras, that are made of 100% woven rayon. According to the protestant, the skirts are dyed and handprinted.

Upon liquidation, the skirts were classified in subheading 6204.59.3010, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts...: [s]kirts and divided skirts: [o]f other textile materials: [o]f artificial fibers: [o]ther: [o]ther: [w]omen's."

It is the protestant's position that the skirts are classified in subheading 6204.53.1000, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts...: [s]kirts and divided skirts: [o]f synthetic fibers: [c]ertified hand-loomed and folklore products." It is his argument that the skirts are folklore items and they have been certified as such by the appropriate authority in India.

ISSUE:

What is the tariff classification of the women's 100% woven rayon skirts under the HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Chapter 62, HTSUS, provides for "[a]rticles of apparel and clothing accessories, not knitted or crocheted." Heading 6204, HTSUS, provides for, inter alia, women's skirts. As the subject woven rayon skirts are not knitted or crocheted, they are classifiable in heading 6204, HTSUS. In classifying these garments at the six digit subheading level, we have to determine whether the rayon fabric is considered an artificial or synthetic fiber under the HTSUS.

Legal Note 1 to Chapter 54, HTSUS, states the following, in pertinent part:

Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b).

The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".

Rayon is considered an artificial fiber, and as the subject skirts are composed of woven rayon fabric, they are considered to be made of artificial fibers. Therefore, they are not classifiable in subheading 6204.53, HTSUS, which provides for skirts of synthetic fibers. The skirts are classifiable, at the 6-digit level, in subheading 6204.59, HTSUS, which provides for skirts of other textile materials.

The next issue to be determined is the classification of the skirts at the eight and ten digit subheading levels. It is the protestant's claim that these skirts are classifiable under subheading 6204.53.1000, which provides for skirts of synthetic fibers that are "[c]ertified hand-loomed and folklore products".

Additional U.S. Note 2 to Section XI, HTSUS, defines the term "Certified hand-loomed and folklore" for classification and duty purposes, as "such products as have been certified, in accordance with procedures established by the United States Trade Representative [USTR] pursuant to international understandings, by an official of a government agency of the country where the products were produced, to have been so made." Therefore, liquidation under any of these particular "certified hand-loomed and folklore products" subheadings is contingent upon a bilateral agreement established by the USTR.

In Chapter 62, HTSUS, subheadings 6204.53.1000, HTSUS, and 6204.59.1000, HTSUS, clearly provide for "certified hand-loomed and folklore products" of synthetic and artificial fibers, respectively. However, to date, the USTR has not established procedures pursuant to an agreement with India that would qualify any article to be classified in these "certified hand-loomed and folklore products" subheadings of the HTSUS. Therefore, these numbers are not valid for use and the skirts are correctly classifiable in subheading 6204.59.3010, HTSUS.

HOLDING:

The women's 100% woven rayon skirts are classified in subheading 6204.59.3010, HTSUS, which provides for "[w]omen's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts...: [s]kirts and divided skirts: [o]f other textile materials: [o]f artificial fibers: [o]ther: [o]ther: [w]omen's." The rate of duty is 17% ad valorem and the applicable textile category code is 642.

The designated textile and apparel categories 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 the importer 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.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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