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HQ 950581




November 1, 1991

CLA-2 CO:R:C:T 950581 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.99.6010

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas-Fort Worth Airport, Texas 75261

RE: Modification of NY 837144; Classification a Cotton Pillow Cover with Wool Embroidery

Dear Ms. Wood:

New York Ruling Letter (NYRL) 837144, dated March 6, 1989, was addressed to you and concerned the classification of a certain pillow cover to be imported by Win-Tex Products. We have reviewed that ruling and found it to be in error.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to Section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 837144 is modified to reflect the classification set out below effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you may have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

FACTS:

The merchandise was described in NYRL 837144 as follows:

The pillow cover is made with a velvet backing and woolen needlepoint design on the front. The backing, the canvas, and braided cord edging are made of 100% cotton. The weight of the pillow cover is 51.5% cotton and 47.5% wool. The pillow cover is of a woven construction with a flower motif on the front. It is in chief weight of cotton.

We assume, based on the above description and other inquiries received by this office, that the pillow cover consists of two halves, one of which has a cotton velvet exterior, and the other is a cotton canvas with an exterior that is completely covered with the needlepoint embroidery yarns. -2-

If the above assumptions are not correct, please supply this office with a sample and we will reexamine the matter.

ISSUE:

The issue presented is whether a pillow cover made of different textile components is classifiable according to the textile fiber which predominates by weight, considering the combined weights of the fibers in all the components, or according to the fiber content in the component which is determined to impart the essential character to that article.

LAW AND ANALYSIS:

Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:

(A) 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.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.

Note 2(A), Section XI, to which Subheading Note 2(A) refers, provides:

(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 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.

General Rule of Interpretation 3, HTSUSA, provides:

When * * * goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods * * * those headings are to be regarded as equally specific in relation to those goods * * * . -3-

(b) Mixtures [and] composite goods consisting of different materials or made up of different components * * * which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile materials. The Harmonized Commodity Description and Coding System, Explanatory Notes, at page 705, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), state that textile materials may be mixed:

-prior to or during spinning;

-during twisting;

-during weaving.

Accordingly, Section XI Note 2(A) requires that where yarn or fabric consists of more than one textile fiber, the weights of those fibers components be compared and classification will be according to the textile material which predominates. Thus, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics or components. Before the subheading note can be utilized, it must first be determined to which of the fabrics comprising the article the section note applies.

The correctness of this reasoning is further evidenced by the Explanatory Notes which state, at page 705, that in the case of fabrics laminated or stitched together, Section XI Note 2(A) will apply "only where it is necessary to determine the textile material which predominates by weight in the fabric taken into consideration for the classification of the product as a whole." Thus, where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. While the above quote is concerned with fabrics, the reasoning clearly carries over to an article which consists of two materials that are not "a mixture" in a single fabric. -4-

The pillow cover is made of two textile materials--cotton and wool. The back panel of the pillow cover is cotton and the front is cotton and wool. The two materials are not combined as a mixture in a single yarn or fabric. Accordingly, since they are not "of a mixture of two or more textile materials" and Subheading Note 2(A) is not applicable to the subject pillow cushions. Accordingly, GRI 3 must be utilized to determine classification.

In the instant pillow cover, while the wool needlepoint embroidery is an integral part of the cover, it is a separate component from the velvet cotton back portion or the cotton canvas which serves principally as a carrier for the wool embroidery. It is the wool embroidery which supplies the primary decorative appearance to what is essentially a decorative article. Without the needlepoint embroidery, the pillow cover is not a finished article and has no commercial value. Accordingly, we conclude that the wool needlepoint embroidery is the component which imparts the essential character to the pillow cover.

HOLDING:

The NYRL 837144 is modified to reflect the above and that the subject pillow cover is classifiable under the provision for other wool furnishings, not knit, in subheading 6304.99.6010, HTSUSA.

This modification is not retroactive. However, NYRL 837144 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e. merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you or your client relied on NYRL 837144 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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 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 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 available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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