us-cbp-cross-rulings-hq-956718•HQ 956718: Revocation of DD 897655; knit looped pile fleece fabric; heading 6001
HQ 956718: Revocation of DD 897655; knit looped pile fleece fabric; heading 6001
us-cbp-cross-rulings-hq-956718HQ 956718: Revocation of DD 897655; knit looped pile fleece fabric; heading 6001Guidance
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 956718
July 25, 1994
CLA-2 CO:R:C:T 956718 NLP
CATEGORY: Classification
TARIFF NO.: 6001.22.0000
Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd., Suite 202
Sugarland, TX 77478
RE: Revocation of DD 897655; knit looped pile fleece fabric;
heading 6001
Dear Mr. Courson:
On June 1, 1994, Laredo Customs issued to you District Ruling
Letter (DD) 897655, which classified knit pile fleece fabric in
subheading 5603.00.9070, Harmonized Tariff Schedule of the United
States (HTSUS). Upon review, we are of the opinion that the
classification of this fabric was incorrect and this ruling revokes
that classification. A sample of the fabric was submitted for our
examination.
FACTS:
The fabric at issue is made out of 100% polyester and it is
a knit looped pile fabric that has been heavily brushed to give it
a fleece appearance. DD 897655 classified this fabric in
subheading 5603.00.9070, HTSUS, which provides for "[n]onwovens,
whether or not impregnated, coated, covered or laminated: [o]ther:
[o]ther: [o]ther nonwovens, whether or not impregnated, coated or
covered: [o]ther: [o]f filaments."
ISSUE:
What is the tariff classification of the 100% polyester knit
pile fleece fabric?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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's may be applied, taken in
order. The two headings at issue here are heading 5603, HTSUS,
which provides for "[n]onwovens, whether or not impregnated,
coated, covered or laminated" and heading 6001, HTSUS, which
provides for "[p]ile fabrics, including "long pile" fabrics and
terry fabrics, knitted or crocheted."
It is our position, after examining the fabric and its
composition, that it is described by the terms of heading 6001,
HTSUS, and it is, therefore, classifiable therein. Specifically,
the fabric is classifiable in subheading 6001.22.0000, HTSUS, which
provides for "[p]ile fabrics, including "long pile" fabrics and
terry fabrics, knitted or crocheted: [l]ooped pile fabrics: [o]f
man-made fibers."
HOLDING:
DD 897655 is hereby revoked pursuant to 19 CFR 177.9(d).
The 100% polyester knit looped pile fleece fabric is
classified in subheading 6001.22.0000, HTSUS, which provides for
"[p]ile fabrics, including "long pile" fabrics and terry fabrics,
knitted or crocheted: [l]ooped pile fabrics: [o]f man-made fibers."
The rate of duty is 19.5% ad valorem and the textile category code
is 224.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 renegotiations and changes, to obtain
the most current information available we suggest the importer
check, close to the time of shipment, the Status Report on current
Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at your 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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), DD 897655
is modified to reflect the above classification effective with the
date of this letter. For purposes of future transactions in this
type of fabric, DD 897655 will not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division
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