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HQ 958501




March 26, 1996

CLA-2 RR:TC:TE 958501 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 5408.23.2960

Sossi Maghakian
James J. Boyle & Co.
2525 Corporate Place, #100
Monterey Park, CA 91754

RE: Modification of NY 810195; classification of jacquard woven fabric: fabric made of 100 percent artificial filament yarn; subheading 5408.23.2960, HTSUSA

Dear Mr. Maghakian:

On June 8, 1995, our New York office issued to you, on behalf of your client, Neman Brothers & Assoc. Inc., New York ruling letter (NY) 810195, classifying a jacquard woven fabric. This is to inform you that the classification determination in NY 810195 is incorrect.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed modification of NY 810195 was published on February 14, 1996, in the CUSTOMS BULLETIN, Volume 30, Number 7.

FACTS:

The subject merchandise consists of jacquard woven fabric. A sample of the fabric was submitted to the New York Customs Laboratory for analysis which determined that the fabric is composed of 100 percent artificial filament rayon yarns. It contains 129.9 single yarns per centimeter in the warp and 87 single yarns per centimeter in the filling. This jacquard woven fabric, composed of yarns of different colors, weighs 216.9 g/mý. You state that the fabric is to be imported in 70 centimeter widths.

NY 810195 classified the jacquard woven fabric in subheading 5408.33.9090, HTSUSA, which provides for woven fabrics of artificial filament yarn which contain less than 85 percent by weight of artificial filaments.
ISSUE:

What is the proper classification of the merchandise at issue?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Heading 5408, HTSUSA, provides for woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. Subheading 5408.33.9090, HTSUSA, provides for fabrics of artificial filament yarn which contain less than 85 percent by weight of artificial filaments. As the subject jacquard woven fabric is composed of 100 percent artificial filament yarn, it was incorrectly classified in subheading 5408.33.9090, HTSUSA.

Subheading 5408.23.2960, HTSUSA, provides for fabrics of artificial filament yarn which contain more than 85 percent by weight of artificial filaments. Accordingly, the subject jacquard woven fabric is so classified.

HOLDING:

The subject 100 percent filament rayon jacquard woven fabric is correctly classified in subheading 5408.23.2960, HTSUSA, which provides for woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405: other woven fabrics, containing 85 percent or more by weight of artificial filament or strip or the like: of yarns of different colors: the thread count of which per cm (treating multiple (folded) or cabled yarns as single threads) is over 69 but not over 142 in the warp and over 31 but not over 71 in the filling: other: other; weighing more than 170 g/mý. The applicable rate of duty is 16 percent ad valorem and the quota category is 618.

NY 810195 is hereby modified.

In accordance with section 625(c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Publication of rulings or decisions pursuant to section 625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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