Classification of cotton woven fabric with taped warp

HQ 084769 September 18, 1989 CLA-2 CO:R:C:G 084769 HP CATEGORY: Classification TARIFF NO.: 5208.19.4020 Ms. Doreen Wai Second Secretary Hong Kong Economic & Trade Affairs Hong Kong Economic and Trade Office British Embassy 1233 20th Street, N.W., Suite 504 Washington, DC 20036 RE: Classification of cotton woven fabric with taped warp Dear Ms. Wai: This is in reply to your letter of May 31, 1989, concerning the tariff classification of woven cotton fabric, produced in Hong Kong, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Reference your case number HK138/89. FACTS: The merchandise at issue consists of a greige (woven in a loom but receiving neither dry- nor wet-finishing operations) 100 percent cotton woven fabric. It is woven with a plain weave except that two warp yarns are woven as one. It contains 86 single yarns/inch, warp, and 28 single yarns/inch in the filling. We have determined after analysis that the submitted sample weighs 191 g/m2. Based upon this, the number for this fabric under Additional U.S. Note 3 to Chapter 52, HTSUSA, is 23. ISSUE: Whether this fabric is considered duck or oxford under the HTSUSA? LAW AND ANALYSIS: Heading 5208, HTSUSA, provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g /m2. As we have determined the weight of the sample to be 191 g/m2, heading 5208 is applicable. Subheading 5208.12, HTSUSA, provides for fabrics covered by heading 5208, supra, unbleached, weighing more than 100 g/m2, of plain weave. The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ... classification shall be determined according to the terms of the headings and any relative section or chapter notes .. .. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's, taken in order. Statistical Note 1(k) to Section XI, HTSUSA, defines plain weave as "[a] fabric construction in which each yarn of the weft passes alternately over and under each successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft." Emphasis added. In the instant merchandise, the weft yarns pass alternately over and under two warp yarns simultaneously. Therefore, the fabric cannot be considered to be of plain weave. Subheading 5208.13, HTSUSA, provides for fabrics covered by heading 5208, supra, unbleached, with a 3-thread or 4-thread twill, including cross twill. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Subheading Explanatory Notes to Section XI describe twill weave as where: ... the first warp thread (end) is bound by the first weft thread (pick), the second warp thread by the second weft thread, the third warp thread by the third weft thread, and so on. The step number for this kind of weave is one for both warp and weft. [Emphasis added.] In the instant sample, the step number for the weft threads is twice the step number for the warp threads; the weft threads must pass over two warp threads, while the warp threads pass over one weft thread. Therefore, the fabric cannot be considered to be of twill weave. Subheading 5208.19.4020, HTSUSA, provides for unbleached oxford cloth, containing at least 85 percent cotton, weighing not more than 200 g/m2, of number 42 or lower. Statistical Note 1(g) to Chapter 52 defines oxford cloth as "fabrics weighing not more than 200 grams per square meter, whether or not napped, woven as plain weave except that two or more warp ends are woven as one (taped warp)." Statistical Note 1(h) to Chapter 52 observes that the term duck means fabric which, in some cases, is similar to oxford cloth, with an average yarn number of 26 or lower, but weighing more than 200 g/m2. As the instant merchandise weighs less than 200 g/m2, classification as oxford cloth is appropriate. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 5208.19.4020, HTSUSA, textile category 227, as woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, other fabrics, other, of number 42 or lower number, oxford cloth. The applicable rate of duty is 7 percent ad valorem. 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 the importer check , close to the time of shipment, the Status Report On Current Import Quotas ( Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office. Sincerely, John Durant, Director Commercial Rulings Division