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HQ 955562




May 25, 1994

CLA-2 CO:R:C:T 955562 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.11.0040

Area Director of Customs
John F. Kennedy International Airport
Building 178
Jamaica, New York 11430

RE: Application for Further Review of Protest 1001-3-17961 Concerning the Classification of Woven Twill Fabric

Dear Sir:

This ruling is on the protest that was filed against the issuance of five Customs Forms 4647, Notices to Redeliver, dated September 13, 20, and 21, 1992, concerning the classification of woven fabric imported by Jayenne Fabrics, Inc.

FACTS:

A sample of the fabric was examined by a Customs laboratory. The laboratory reported that it was "A MORE THAN 6 HARNESS TWILL WEAVE FABRIC" and consisted of 69.3 percent polyester and 30.7 percent rayon. The file also reflects that the fabric is made of stable fiber yarns and is piece dyed.

The importer has submitted evidence that the fabric was made on a 13-harness loom equipped with a Dobby attachment or mechanism.

Each of the Notices to Redeliver contain the following comments:

PER LAB ANALYSIS FABRIC IS OF A 6 HARNESS TWILL WEAVE, NOT DOBBY AS ENTERED. CORRECT CLASSIFICATION IS 5515110040/17% CAT 617. VISA FOR CAT 617 REQUIRED FROM THAILAND

ISSUE:

The fabric was entered under the provision for other woven fabrics of polyester staple fibers, mixed mainly or solely with viscose rayon fibers, in subheading 5515.11.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Textile and Apparel Category 220 is applicable to merchandise classifiable in that tariff provision. As noted above, the Notices to Redelivery stated that the fabric should have been entered under a similar provision for other woven fabrics of polyester staple fibers, mixed mainly or solely with viscose rayon fibers, made with a satin or twill weave, in subheading 5515.11.0040, HTSUSA. The importer's position is that complicated twill fabrics (i.e. fabrics woven on a 13-harness loom) should not be classified as twill fabrics.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. GRI 1 governs the classification of the subject merchandise.

It does not appear to be in dispute that the instant fabrics are woven with a twill pattern. Also, this office is not aware of any provision which specifically provides for "dobby" fabrics. The competing provisions are at the 10-digit (statistical) level. Those provisions are subheading 5515.11.0040, which provides for "Satin weave or twill weave," and subheading 5515.11.0090, which provides for "Other"--meaning all fabrics not otherwise named or described at the 8-digit (subheading) level under the same 6-digit subheading.

Twill weave is named without limitation. Accordingly, subheading 5515.11.0090 cannot apply since "other" is not inclusive of fabrics that have been specifically provided for under the same subheading and which precede it in order.

HOLDING:

The merchandise which is the subject of this protest is properly classifiable under the provision for other woven fabrics of polyester staple fibers, mixed mainly or solely with viscose rayon fibers, made with a satin or twill weave, in subheading 5515.11.0040, HTSUSA.

The protest should be denied and copy of this ruling should be attached to the Customs Form 19 furnished to the protestant.

Sincerely,

John Durant, Director

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