HQ 950581: Modification of NY 837144; Classification a Cotton Pillow Cover with Wool Embroidery

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 950581

                        November 1, 1991

CLA-2  CO:R:C:T  950581 PR

CATEGORY:  Classification

TARIFF NO.:  6304.99.6010

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
Dallas-Fort Worth Airport, Texas 75261

RE:  Modification of NY 837144; Classification a Cotton Pillow 
     Cover with Wool Embroidery

Dear Ms. Wood:

     New York Ruling Letter (NYRL) 837144, dated March 6, 1989,
was addressed to you and concerned the classification of a
certain pillow cover to be imported by Win-Tex Products.  We have
reviewed that ruling and found it to be in error.  

     In order to insure 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)), NYRL
837144 is modified to reflect the classification set out below
effective with the date of this letter.  If, after your review,
you disagree with the legal basis for our decision, we invite you
to submit any arguments you may have with respect to this matter. 
Any submission you wish to make should be received within 30 days
of the date of this letter.

FACTS:  

     The merchandise was described in NYRL 837144 as follows:

     The pillow cover is made with a velvet backing and
     woolen needlepoint design on the front.  The backing,
     the canvas, and braided cord edging are made of 100%
     cotton.  The weight of the pillow cover is 51.5% cotton
     and 47.5% wool.  The pillow cover is of a woven
     construction with a flower motif on the front.  It is
     in chief weight of cotton. 

     We assume, based on the above description and other
inquiries received by this office, that the pillow cover consists
of two halves, one of which has a cotton velvet exterior, and the
other is a cotton canvas with an exterior that is completely
covered with the needlepoint embroidery yarns.                              -2-

     If the above assumptions are not correct, please supply this
office with a sample and we will reexamine the matter.

ISSUE:

     The issue presented is whether a pillow cover made of
different textile components is classifiable according to the
textile fiber which predominates by weight, considering the
combined weights of the fibers in all the components, or
according to the fiber content in the component which is
determined to impart the essential character to that article.

LAW AND ANALYSIS:

     Subheading Note 2, Section XI, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), provides:

     (A) Products of chapters 56 to 63 containing two or more    textile materials are to be regarded as consisting wholly of
                                                                 that textile material which would be selected under note 2
                                                                 to this section for the classification of a product of
                                                                 chapters 50 to 55 consisting of the same textile materials.

     (B) For the application of this rule:

          (a) Where appropriate, only the part which determines
          the classification under general interpretative rule 3
          shall be taken into account.

     Note 2(A), Section XI, to which Subheading Note 2(A) refers,
provides:

     (A) 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.

General Rule of Interpretation 3, HTSUSA, provides:

     When * * * goods are, prima facie, classifiable under two or
     more headings, classification shall be effected as follows:

     (a)  The heading which provides the most specific
          description shall be preferred to headings providing a
          more general description.  However, when two or more
          headings each refer to part only of the materials or
          substances contained in mixed or composite goods 
          * * *  those headings are to be regarded as equally
                    specific in relation to those goods * * * .                              -3-



     (b)  Mixtures [and] composite goods consisting of different
          materials or made up of different components * * * 
          which cannot be classified by reference to 3(a), shall
          be classified as if they consisted of the material or
          component which gives them their essential character,
          insofar as this criterion is applicable.

     (c)  When goods cannot be classified by reference to 3(a) or
          3(b), they shall be classified under the heading which
          occurs last in numerical order among those which
          equally merit consideration.

     Subheading Note 2(A) is dependent on the application of
Section XI Note 2(A).  The subheading note states that the
classification of textile garments and articles will be governed
by the textile material selected under the section note. 
However, the section note is directed towards the classification
of yarns and fabrics which are a "mixture" of two or more textile
materials.  The Harmonized Commodity Description and Coding
System, Explanatory Notes, at page 705, which are  the official
interpretation of the HTSUSA at the international level (the 4
and 6 digit headings), state that textile materials may be mixed:

          -prior to or during spinning; 

          -during twisting; 

          -during weaving.  

     Accordingly, Section XI Note 2(A) requires that where yarn
or fabric consists of more than one textile fiber, the weights of
those fibers components be compared and classification will be
according to the textile material which predominates.  Thus, the
mixture of textile materials contemplated in the section note is
not a mixture of two or more separate fabrics or components. 
Before the subheading note can be utilized, it must first be
determined to which of the fabrics comprising the article the
section note applies.

     The correctness of this reasoning is further evidenced by
the Explanatory Notes which state, at page 705, that in the case
of fabrics laminated or stitched together, Section XI Note 2(A)
will apply "only where it is necessary to determine the textile
material which predominates by weight in the fabric taken into
consideration for the classification of the product as a whole." 
Thus, where two or more separate fabrics are combined, Section XI
Note 2(A) is not used until a single fabric is selected under GRI
3.  While the above quote is concerned with fabrics, the
reasoning clearly carries over to an article which consists of
two materials that are not "a mixture" in a single fabric.                                -4-




     The pillow cover is made of two textile materials--cotton
and wool.  The back panel of the pillow cover is cotton and the
front is cotton and wool.  The two materials are not combined as
a mixture in a single yarn or fabric.  Accordingly, since they
are not "of a mixture of two or more textile materials" and
Subheading Note 2(A) is not applicable to the subject pillow
cushions.  Accordingly, GRI 3 must be utilized to determine
classification.  

     In the instant pillow cover, while the wool needlepoint
embroidery is an integral part of the cover, it is a separate
component from the velvet cotton back portion or the cotton
canvas which serves principally as a carrier for the wool
embroidery.  It is the wool embroidery which supplies the primary
decorative appearance to what is essentially a decorative
article.  Without the needlepoint embroidery, the pillow cover is
not a finished article and has no commercial value.  Accordingly,
we conclude that the wool needlepoint embroidery is the component
which imparts the essential character to the pillow cover.

HOLDING:

     The NYRL 837144 is modified to reflect the above and that
the subject pillow cover is classifiable under the provision for
other wool furnishings, not knit, in subheading 6304.99.6010,
HTSUSA.

     This modification is not retroactive.  However, NYRL 837144
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We 
recognize that pending transactions may be adversely affected
(i.e. merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly).  If it can be shown that you or your client relied
on NYRL 837144 to your detriment, you may apply to this office
for relief.  However, you should be aware that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
                              -5-




     The designated textile 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 renegotiations and
changes, to obtain the most current information available, we
suggest that you 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 available for
inspection at your local Customs office.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division