HQ 956805 - Classification of woven fabrics composed of rayon and linen blend; Note 1(b),(e), 2(A), Section XI, HTSUSA; Note 1 to chapter 54, HTSUSA; heading 5516, HTSUSA; woven fabrics of artificial staple fibers - United States International Trade Commision Rulings

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HQ 956805

April 25, 1995

CLA-2 R:C:T 956805 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 5516.11.0090; 5516.11.0010; 5516.91.0090

Robert Hsiao
Sumagh Textile Co., Ltd.
Fl. 6, No. 415
Sec. 4 Hsin Yi Rd.
Taipei, Taiwan
R.O.C.

RE: Classification of woven fabrics composed of rayon and linen blend; Note 1(b),(e), 2(A), Section XI, HTSUSA; Note 1 to chapter 54, HTSUSA; heading 5516, HTSUSA; woven fabrics of artificial staple fibers

Dear Mr. Hsiao:

This is in regard to your letter, dated July 22, 1994, requesting classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of certain woven fabrics. Samples were submitted to this office for examination.

FACTS:

The submitted merchandise consists of four woven fabrics. In all cases laboratory analysis indicates that the fabrics have been constructed using unbleached yarns, i.e., the yarns contain fibers in their natural color. The four fabric samples are as follows:

Fabric A is a dobby woven fabric composed of 87 percent staple rayon and 13 percent flax, containing 13.8 single yarns per centimeter in the warp and 12.6 single yarns per centimeter in the filling, and will be imported in 250 centimeter widths;

Fabric B is a plain woven fabric composed of 87.4 percent staple rayon and 12.6 percent flax, containing 16.9 single yarns per centimeter in the warp and 16.1 single yarns per centimeter in the filling. It weighs 206.9 g/m and will be imported in 150 centimeter widths;

Fabric C is a woven fabric characterized by a complex interlacing of yarns and composed of 82.3 percent staple rayon and 17.7 percent flax. It contains 16.9 single yarns per centimeter in the warp and 16.5 single yarns per centimeter in the filling, and will be imported in 150 centimeter widths;

Fabric D is a plain woven fabric composed of 87.5 percent staple rayo n and 12.5 percent flax, containing 31.5 single yarns per centimeter in the warp and 18.9 single yarns per centimeter in the filling. It weighs 169.8 g/m and will be imported in approximately 130 centimeter widths. Based on data developed by the Customs laboratory, the average yarn number on this fabric is 29 in the metric system.

Though you state that Customs has determined textile category designations for the submitted samples that are in variance with those determined by the Taiwan Textile Federation, you neither specify the textile category designations claimed by the Taiwan Textile Federation nor the associated categories assigned by Customs. In addition, though you claim that all of the samples are composed of 80 percent rayon and 20 percent linen, Customs laboratory analysis has found discrepancies in those compositions. In particular, Customs laboratory has found:

Fabric A is composed of 87 percent staple rayon and 13 percent flax; Fabric B is composed of 87.4 percent staple rayon and 12.6 percent flax; Fabric C is composed of 82.3 percent staple rayon and 17.7 percent flax; Fabric D is composed of 87.5 percent staple rayon and 12.5 percent flax.

ISSUE:

What is the proper classification of the merchandise at issue?

LAW AND ANALYSIS:

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

Note 2(A) to Section XI, HTSUSA, states:

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.

Since the composition of the submitted fabric samples have staple rayon predominating by weight over the linen (flax), the fabrics are considered woven fabrics of rayon.

For purposes of the HTSUSA, Note 1 to chapter 54, HTSUSA, defines the meaning of the terms "man-made", "synthetic", and "artificial", as used in relation to textile fibers and materials:

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".

Artificial fibers are thus defined as staple or filaments of organic polymers produced by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. It follows that the rayon from which the submitted fabrics are constructed, is considered an artificial fiber.

Chapter 55, HTSUSA, provides for man-made staple fibers. Heading 5516, HTSUSA, provides for woven fabrics of artificial staple fibers. Based on the discussion above, all the submitted samples are classifiable in heading 5516, HTSUSA, as woven fabrics of artificial staple fibers.

Subheading note 1(e) to Section XI, HTSUSA, defining unbleached woven fabric states:

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colorless dressing or a fugitive dye.

Subheading Note 1(b) to Section XI, HTSUSA, in defining unbleached yarn, states in relevant part:

Has the natural color of its constituent fibers and has not been bleached, dyed (whether or not in the mass) or printed;

In the case of the subject samples, since the Customs laboratory found that the fabric is composed of yarns whose fiber display the natural color of the constituent fibers, the yarns are considered unbleached by application of subheading note 1(b) to Section XI, HTSUSA, and the fabrics made from these yarns are considered unbleached fabrics by application of subheading note 1(e) to Section XI, HTSUSA.

As sample fabrics A, B and D contain 85 percent or more by weight of artificial staple fibers and they are unbleached, they are classified within subheading 5516.11.00, HTSUSA. Sample fabric A is a dobby woven fabric and is properly classified in subheading 5516.11.0090, HTSUSA. Sample fabrics B and D are classifiable in subheading 5516.11.0010, HTSUSA. Sample fabric C which contains less than 85 percent by weight of artificial staple fiber, is mixed solely with flax, and is not specified in the statistical suffixes of subheading 5516.11.00, HTSUSA, is classifiable in subheading 5516.91.0090, HTSUSA.

It is the opinion of this office that the factual difference in composition between the claimed fiber content and the actual fiber content as determined by analysis is the source of the discrepancy between the classification and category designations as determined by the U.S. Customs Service and the Taiwan Textile Federation.

HOLDING:

Sample fabric A is classifiable in subheading 5516.11.0090, HTSUSA, which provides for woven fabrics of artificial staple fibers: containing 85 percent or more by weight of artificial staple fibers: unbleached or bleached, other. The applicable rate of duty is 16.8 percent ad valorem and the quota category is 611.

Sample fabrics B and D are classifiable in subheading 5516.11.0010, HTSUSA, which provides for woven fabrics of artificial staple fibers: containing 85 percent or more by weight of artificial staple fibers: unbleached or bleached, plain weave. The applicable rate of duty is 16.8 percent ad valorem and the quota category is 611.

Sample fabric B is classifiable in subheading 5516.91.0090, HTSUSA, which provides for woven fabrics of artificial staple fibers: containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with cotton: other: unbleached or bleached, other. The applicable rate of duty is 16.5 percent ad valorem and the quota category is 220.

The designated 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the 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) and the restraint (quota/visa) 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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