HQ 080145: Tariff Classification of cotton fabrics

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 080145

                                   April 21, 1988




          CLA-2 CO:R:C:G  080145 DSN

          CATEGORY: Classification

          TARIFF NO.: 322.0779


          Mrs. D.W.S. Wai
          Second Secretary
          Hong Kong Commercial Affairs
          British Embassy
          3100 Massachusetts Ave. N.W.
          Washington, D.C. 20006

          RE:  Tariff Classification of cotton fabrics

          Dear Mrs. Wai:

               This is in response to your letters of October 29, 1986, and
          April 15, 1987, in which you requested tariff classification for
          cotton fabrics which are produced in Hong Kong and imported into
          the United States, by California Y.H. Corporation, and are
          presently being held at Los Angeles seaport for want of a correct
          visa.  A sample accompanied the ruling request.

          FACTS:

               The fabric is 100 percent cotton and is composed of filling
          yarns which have not been dyed and indigo dyed warp yarns.  The
          fabric contains 42 single threads per inch in the filling and 72
          single threads per inch in the warp.  The fabric has not been
          napped and is constructed by using 10/1 c.c. yarns in both the
          filling and the warp.  The average yarn number is seven, and the
          fabric weighs 9.9 ounces per square yard.

          ISSUE:

               Whether the subject fabric falls within the purview of
          textile category 318 or 313.


















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          LAW AND ANALYSIS:

               In order to determine the proper textile category
          designation for this fabric it must first be classified under the
          Tariff Schedules of the United States Annotated (TSUSA).  The
          textile category is derived from the classification of the fabric
          and not the inverse.  Based on the construction of the sample,
          the fabric would be classified under item 322.07__.  The last two
          digits are determined by reference to the statistical suffix
          table for items 320.01 through 331.__, as prescribed in headnote
          2 of subpart A and statistical headnote 2 of this subpart.  The
          fabric meets the requirements for sheeting as described in
          statistical headnote 1(f) of subpart A, part 3, schedule 3,which
          requires an examination of statistical suffixes 77-82.

               Suffixes 81 and 82 are easily eliminated as they provide for
          napped fabric.  Suffix 77 does not apply as it requires that the
          yarns of the fabric not be of different colors.  The subject
          fabric contains yarns of different colors as the filling yarns
          are white and the warp yarns are blue.  With respect to yarns of
          different colors, statistical headnote 1(l)(ii), subpart A, part
          3, schedule 3, states in part that yarns of different colors
          include fabrics consisting of unbleached or bleached yarn and
          colored yarn.  Therefore, suffix 80 is eliminated as it includes
          only fabrics which are made with other than yarns of different
          colors.  This analysis leaves only suffixes 78 and 79 to
          consider.  Since the fabric contains neither checks, plaids nor
          stripes, suffix 78 is inapplicable.  Thus, suffix 79 is the only
          appropriate choice in classifying this fabric.

          HOLDING:

               In view of the foregoing, the subject fabric is properly
          classified under the TSUSA as woven fabrics other than the
          foregoing, wholly of cotton:  not fancy or figured:  colored,
          whether or not bleached:  weighing more than 5.9 oz. per sq. yd.:
          sheeting:  not napped:  other:  of yarns of different colors:
          other under item 322.0779, dutiable at the 1986 rate of 8.7 ad
          valorem, textile category 318.

               The proposed Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA) is scheduled to replace the TSUSA.  The HTSUSA
          provision applicable to the above described merchandise is
          subheading 5209.41.60.20, which provides for woven fabrics of
          cotton, containing 85 percent or more by weight of cotton,
          weighing more than 200 g/m:  of yarns of different colors:  plain
          weave:  other, not napped.  The fabric is subject to textile














                                          -3-


          quota category 218 and is dutiable at the rate of 8.9 percent ad
          valorem.  This classification represents the present position of
          the Customs Service regarding the dutiable status of the
          merchandise under the proposed HTSUSA.  If there are any changes
          before enactment, this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant
                                        Acting Director
                                        Commercial Rulings Division