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HQ 966010




January 7, 2003

CLA-2:RR:CR:TE 966010 JFS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Ms. Joanna Cheung
Hong Kong Economic & Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036-1306

RE: Chapter 39, HTSUSA; Port of Charlotte, N.C.; Rejection of Entry, Case No. V35/02R.

Dear Ms. Cheung:

This is in response to your letter, dated October 21, 2002, requesting classification of a duvet cover imported into the United States by HK Fabrics (division of P/Kaufmann) from Hong Kong. A shipment was rejected entry at Charlotte, North Carolina, for want of a correct visa. Pursuant to your request, the sample submitted will be returned to you.

FACTS:

You state that Customs classified the duvet cover in subheading 6302.32.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other, Other: Other.” The quota/visa category for this subheading is 666. You further state that the customs broker, relying on Customs classification, entered the duvet cover according to Customs classification. The entry was rejected for failure to produce a category 666 visa.

The top of the duvet cover is composed of cellular polyvinyl chloride (PVC) plastic sheet backed with poly-knit material. The bottom, or underside, of the duvet cover is composed of 100 percent woven cotton.

ISSUE:

1. Whether the topside of the duvet cover is composed of plastic sheet or of textile material?

What material, the textile backed plastic sheet comprising the top, or the woven cotton fabric comprising the bottom, determines classification of the duvet cover?

LAW AND ANALYSIS:

1. Whether the topside of the duvet cover is composed of plastic sheet or of textile material?

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN’s, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings.

The first issue to resolve is whether the textile backed plastic sheet that comprises the top of the duvet cover is considered to be of plastic or of textile. Pursuant to Note 1. (h), Section XI, “[w]oven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39,” are excluded from classification in Section XI.

The EN to chapter 39, HTSUSA, indicate that (except for certain wall or ceiling coverings) “the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.” Among other goods, chapter 59, HTSUSA, covers impregnated, coated, covered or laminated textile fabrics. In pertinent part, Note 2(a) to chapter 59, HTSUSA, states that heading 5903 applies to:

Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

The textile material is used as a backing material to the plastic sheet and does not enhance or alter the outward appearance of the plastic sheet in any way. It is clearly “present merely for reinforcing purposes.” Accordingly, the top portion of the duvet cover, consisting of plastic backed with textile material, is classified within chapter 39, HTSUSA.

2. What material, the textile backed plastic sheet comprising the top, or the woven cotton fabric comprising the bottom, determines classification of the duvet cover?

Having determined that the top of the duvet cover is classified as a sheet of plastic, we must determine whether the duvet cover is classified according to the plastic top or the fabric bottom. The duvet cover is potentially classifiable under heading 3924, HTSUSA, as an article of plastic, or under heading 6302, HTSUSA, as an article of textile. Since no single heading covers the good, classification based on the principles of GRI 1 is not possible.

GRI 2(a) applies to unfinished articles and is inapplicable. GRI 2(b) states, in pertinent part, that the classification of goods consisting of more than one material shall be determined according to the principles of GRI 3. Under the principles of GRI 3(a), the heading which provides the most specific description is to be preferred to a heading which provides a more general description. However, when two headings each refer to part only of materials in a composite good the headings are to be regarded as equally specific in relation to the good.

GRI 3(b) provides that composite goods consisting of different materials are to be classified as if they consisted of the material which gives them their “essential character.” The EN to GRI 3(b) state that “[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” In the instant case, the plastic top portion of the duvet cover predominates by its bulk, quantity, and weight over the fabric bottom portion. The plastic sheet is what has the most striking physical appearance and is what will be visible. The cotton underside generally will not be visible and is subordinate to the plastic top. While the cost of the components was not provided, judging from the weight and quantity of the materials, it appears that the plastic top predominates by value. Accordingly, it is the textile backed plastic top that imparts the essential character.

HOLDING:

The duvet cover is classified in subheading 3924.90.1050, HTSUSA, which provides for: “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings, Other.” There is no quota visa category, and the general column one rate of duty is 5.3 percent ad valorem.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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