us-cbp-cross-rulings-hq-084318•HQ 084318: Tariff Status of Certain Woven Glass Fabric
HQ 084318: Tariff Status of Certain Woven Glass Fabric
us-cbp-cross-rulings-hq-084318HQ 084318: Tariff Status of Certain Woven Glass FabricGuidance
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 084318
APRIL 20, 1990
CLA-2 CO:R:C:G 084318 PR
CATEGORY: Classification
TARIFF NO.: 7019.20.5000; 338.27
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Tariff Status of Certain Woven Glass Fabric
Dear Sir:
This ruling is in response to Internal Advice Request
No. 6/89, which was initiated by Mohawk Customs and Shipping
Corp. on behalf of T.B.A. Industrial Products Ltd.,
Lancashire, England, and concerns the classification of
certain woven glass fiber fabrics.
FACTS:
The submitted samples are woven fabrics made from glass
fiber yarns. Their trade name is Fortaglas and they are used
in a variety of applications requiring heat resistance. The
natural color of glass fibers is white; however, as imported,
the fabrics are varying shades of brown because they have
been impregnated with inorganic chemicals to increase their
thermal resistance.
ISSUE:
The issue presented by the instant inquiry is whether
the subject fabrics are classifiable as colored glass fiber
fabrics, in Subheading 7019.20.50, Harmonized Tariff
Schedule of the United States (HTSUS), and item 338.27,
Tariff Schedules of the United States (TSUS), or as glass
fiber fabrics, not colored, in Subheading 7019.20.20,
HTSUSA, and item 338.25, TSUS.
-2-
LAW AND ANALYSIS:
It is asserted by the inquirer that the merchandise
should not be classified as "colored" because the change in
color is an unavoidable end result of the processes necessary
to the fabrics' intended functions and that the color confers
no benefit to the product.
Classification under the TSUS
Glass fiber fabrics were classifiable under the TSUS,
which ceased being in effect January 1, 1989, as textiles and
subject to the definition of "colored" contained in Headnote
2(b), Schedule 3, TSUS. That headnote defines "colored" as
follows.
the term "colored, as used in connection with
textile materials or textile articles means that
they have been subjected to a process such as, but
not limited to, dyeing, staining, painting,
printing, or stenciling, in which color is imparted
at any stage of manufacture to all or part of the
fiber, yarn, fabric, or other textile article,
except identification yarns and except marking in
or on selvages.
Since the subject fabrics have had color imparted by a
process performed during their manufacture, those fabrics are
"colored" within the purview of Headnote 2(b).
Classification under the HTSUS
Under the HTSUS, which superceded the TSUS, glass fiber
fabrics are not classifiable as textiles. Another
difference between the TSUS and the HTSUS is that the HTSUS
has no specific definition for the word "colored". In
Section XI, HTSUS, where most of the provisions for textiles
and textile products are located, Subheading Note 1 contains
definitions for "Dyed woven fabrics" and "Woven fabrics of
yarns of different colors". However, the subject fabric
does not fall within either of those categories and neither
of those definitions is helpful in this circumstance.
In T.D. 19423 (1898), it was determined that "colored"
includes the imparting of color by methods other than dyeing.
Therefore, the cotton fabrics which were the subject of that
decision and which, because of the process of mercerization,
were noticeably darker than unprocessed fabrics, were ruled
to be "colored" for tariff purposes.
-3-
[C]otton cloth which may be "colored," or its color
changed by any process of manufacture from the natural
color, tint, or tinge of the gray cloth, becomes subject
to the same rate of duty as though the change in color
had been effected by the process of dyeing. This is no
less the case whether the purpose of the processes [sic]
is to change the color or such change is merely an
incident or accident of that process.
In T.D. 32419 (1912), unbleached mercerized cotton cloth
was determined to be not colored because the existing tariff
distinguished between colored and mercerized fabrics. In
Davison v. United States, 2 Ct. Cust. Appls. 78, T.D. 31631
(1911), the court held that the word colored is a
"participial adjective" and that the origin of the color or
the method of its production does not enter into the
essential meaning of the term. See also T.D. 35747.
HOLDING:
In view of the above, the subject merchandise is
presently classifiable under the provision for colored woven
fabrics of glass fibers, in Subheading 7019.20.50, HTSUS.
Prior to January 1, 1989, the fabric was classifiable under
the provision for colored woven glass fiber fabrics, in item
338.27, TSUS.
A copy of this ruling should be furnished to the
initiator of this Internal Advice Request.
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division
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