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HQ 955433


March 16, 1994

CLA-2 CO:R:C:T 955433 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 5007.20.0065; 5810.99.0090

D.P. Industries
Mrs. Deanna
P.O. Box 943
Hurst, Texas 76053

RE: Classification of plain and embroidered silk fabrics; subheading 5007.20.0065, HTSUSA, free of duty; subheading 5810.99.0090, HTSUSA, applicable rate of duty, as per Additional U.S. Note 1

Dear Mrs. Deanna:

This is in response to your letter, dated November 17, 1993, requesting the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of plain and embroidered silk fabrics. Samples were submitted to this office for review.

FACTS:

The merchandise consists of five samples of embroidered, 100 percent silk fabric. Two of the samples feature embroidery yarns forming leaf or floral patterns and the remaining three samples feature plastic/glass beads and metal threads sewn on the silk ground fabric. You state that the country of origin of the merchandise is India, the fabrics will be imported in continuous lengths, and that the ground fabrics' silk is not made from waste or spun yarns.

ISSUE:

What is the proper classification for the imported merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Chapter 50, HTSUSA, provides for silk. The dyed, woven silk fabrics, if not embroidered, are classified in the provision for woven fabrics of silk or silk waste, in subheading 5007.20.0065, HTSUSA, if more than 127 cm in width, or subheading 5007.20.0085, if 127 centimeters in width or less.

Chapter 58, HTSUSA, provides for, among other things, embroidery. Note 6, to chapter 58, HTSUSA, states:

In heading 5810, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805).

As the embroidered silk fabrics conform with Note 6 to chapter 58, HTSUSA, the embroidered silk fabrics are classified in the provision for embroidery in the piece, in subheading 5810.99.0090., HTSUSA.

HOLDING:

The sample of the plain woven silk fabric, imported in continuous lengths, is classified in subheading 5007.20.0065 or 5007.20.0085, HTSUSA (depending upon width), which provides for woven fabrics of silk or silk waste, other fabrics, containing 85 percent or more by weight of silk or silk waste, other than noil silk, other, other, not jacquard woven. India is a designated beneficiary developing country for purposes of the General System of Preferences (GSP). Provided the GSP requirements are met, the merchandise is eligible for duty free treatment. There is no quota category number for either of these subheadings.

The embroidered silk fabric samples with plastic/glass beads and metal threads sewn on to the silk ground fabric and those with embroidery yarns forming leaf or floral patterns are classified in subheading 5810.99.0090, HTSUSA, which provides for, inter alia, embroidery in the piece, other embroidery, of other textile materials, other. Chapter 58, HTSUSA, Additional U.S. Note 1 states:

The rates of duty applicable to subheadings 5810.91.00 and 5810.99.00 are:
column 1 (general)- 8.4%, but in the case of embroidery in the piece not less than the rate which would apply to such product if not embroidered.

As this is embroidery in the piece, the applicable rate of duty is the rate which would apply to the fabric if not embroidered, if the rate is higher than 8.4 percent. If the rate is not higher than 8.4 percent, then the rate of duty is 8.4 percent. Accordingly, the applicable rate of duty for subheading 5810.99.0090, HTSUSA is 8.4% ad valorem. There is no quota category number for this subheading.

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 negotiations and changes, we suggest that you 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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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