us-cbp-cross-rulings-hq-083605•HQ 083605: Determining fiber content of a garment under the TSUSA
HQ 083605: Determining fiber content of a garment under the TSUSA
us-cbp-cross-rulings-hq-083605HQ 083605: Determining fiber content of a garment under the TSUSAGuidance
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 083605
March 3, 1989
CLA-2 CO:R:C:G 083605 PR
CATEGORY: Classification
TARIFF NO: (no tariff number used
Mrs. Doreen Wai
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W. Suite 504
Washington, D.C. 20036
RE: Determining fiber content of a garment under the TSUSA
Dear Mrs. Wai:
This is in reply to your letter of January 30, 1989,
concerning the fiber content of certain pants imported prior
to January 1, 1989.
FACTS:
Pan Pacific Wholesalers Inc. imported six shipments of
women's pants which were shipped from Hong Kong in 1987 with
category 847 export licenses. Customs officers at the port of
Los Angeles required textile restraint category 348 licenses
because a Customs laboratory determined the fiber content of
style 578 to be 48 percent ramie, 39 percent cotton, and 13
percent man-made fibers, and the fiber content of style 1572
to be 49 percent ramie, 42 percent cotton, and 9 percent man-
made fibers.
You believe that the Customs laboratory incorrectly
included pockets in calculating the fiber composition of the
pants. According to a Hong Kong laboratory, fabrics which
were used in making the outer shells of styles 578 and 1572
were analyzed and determined to be 54.7 percent ramie and 45.3
percent cotton, and 53.8 percent ramie and 46.2 percent
cotton, respectively. The pockets were determined to be 65
percent polyester and 35 percent rayon. Hong Kong's practice
is not to include trimmings and pockets in determining fiber
content of garments. Accordingly, it is Hong Kong's position
that the export licenses for textile restraint category 847
should have been accepted by Customs officers in Los Angeles.
- 2 -
ISSUE:
The issue presented is whether, prior to January 1, 1989,
textile restraint categories were determined based on the
fiber content of the imported garment's outer shell or on the
fiber content of the entire garment.
LAW AND ANALYSIS:
Prior to January 1, 1989, merchandise imported into the
United States was subject to the provisions of the Tariff
Schedules of the United States Annotated (TSUSA). Under that
tariff system, both Schedule 3, Headnote 10(a)(ii), and
Schedule 3, Statistical Note 3(a)(ii), provided that the term
"subject to cotton restraints" referred to articles in which
the cotton and man-made fibers equaled or exceeded 50 percent
by weight of the fibers in the article and the cotton
components equaled or exceeded the man-made fiber components.
This is in consonance with Article 12 of the Arrangement
Regarding International Trade in Textiles (MFA), under the
General Agreement on Tariffs and Trade, which refers to those
fibers which represent 50 percent or more by weight "of the
product."
The United States has, under the TSUSA, consistently
considered the weight of an entire garment, including pockets
and trim, in determining the applicability of our
international textile restraint agreements.
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which became effective January 1, 1989,
utilizes different rules of classification. Those rules
generally require that pockets and trim not be regarded in the
classification of garments. However, since the merchandise in
question was imported prior to the effective date of the
HTSUSA, the rules in effect under the TSUSA govern.
Where there is a conflict in the analysis of imported
merchandise between a private laboratory and a Customs
laboratory, and we are satisfied that the Customs laboratory
utilized the proper method of analysis, the Customs Service
will adhere to the results of the Customs laboratory. In this
instance, we also note that the Customs laboratory tested
samples of the actual imported merchandise, while the private
laboratory tested fabrics that were stated to be the fabrics
used in the imported pants.
- 3 -
HOLDING:
On the basis of the above, we conclude that the Customs
officers at the port of Los Angeles properly assigned textile
category 348 to the imported pants.
Sincerely,
John Durant, Director
Commercial Rulings Division
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