Classification of narrow woven fabrics; Headings 5806, 5906

HQ 955830 May 17, 1994 CLA-2 CO:R:C:T 955830 CC CATEGORY: Classification TARIFF NO.: 5806.10.2000; 5806.32.2000; 5906.99.2500 Gary Grewal American Plastics 28056 Ziele Creek Drive Hayward, CA 94542 RE: Classification of narrow woven fabrics; Headings 5806, 5906 Dear Mr. Grewal: This letter is in response to your inquiry, dated January 25, 1994, requesting the tariff classification of narrow woven fabrics. FACTS: You have submitted four samples for classification. All of the samples measure approximately 1 inch in width. For the purpose of this ruling, all of the fabrics are assumed to be imported in the piece. Sample number 1 consists of two velcro-like fabrics: one constitutes the hook ("male" portion) and the other constitutes the loop ("female" portion). Both portions are narrow woven pile fabrics of man-made fibers. The two edges of each portion appear to be cut, not woven edges; they are prevented from unraveling by invisible coatings. Sample number 2 is a self-adhesive man-made fiber hook and loop fabric with a protective release paper. Both portions are of woven construction, and the pressure sensitive adhesive coating is of a rubber base. The sample is about 4 centimeters wide and is cut from a wider piece. Sample numbers 3 and 4 are both man-made fiber utilitarian narrow woven fabrics. They have fast woven selvages on all edges. Sample number 3 is made of nylon fibers; sample number 4 is made of polyester fibers. ISSUE: What is the tariff classification of the merchandise at issue under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with 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. Heading 5806, HTSUSA, provides for narrow woven fabrics, other than goods of heading 5807. Note 5(a) to Chapter 58 states that for the purposes of heading 5806, the expression "narrow woven fabrics" means woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges. All four samples have a width less than 30 centimeters. The Harmonized Commodity Description and Coding System, Explanatory Notes constitute the official interpretation of the HTSUSA at the international level. With regard to selvages, the Explanatory Notes state the following at page 804. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading[5806] and classified with ordinary woven fabrics. The coating on sample 1 prevents the edges from unravelling. Consequently, sample 1 has false selvages, based on the Explanatory Notes. In addition, in Headquarters Ruling Letter (HRL) 950102, dated February 10, 1992, we found that a fabric coated with plastics that prevented the edges from unravelling was considered to have false selvages. Consequently, sample 1 is considered a narrow woven fabric. Having a woven pile construction, sample 1 is classifiable under subheading 5806.10, HTSUSA. Samples 3 and 4 contain woven selvage edges, making them classifiable as narrow woven fabrics. Both are classifiable under subheading 5806.32, which includes narrow woven fabrics, not provided for under the preceding subheadings, of man-made fibers. Subheading 5806.32.10 provides for ribbons. The Explanatory Notes to Heading 5806 state at page 804 that ribbons are usually of silk, wool, cotton or man-made fibres, whether or not containing elastomeric yarn or rubber thread, and are used in underwear, in women's apparel, in the manufacture of hats and fancy collars, as medal ribbons, as a decorative binding material, in furnishing, etc. A Dictionary of Textile Terms, Thirteenth Edition, Dan River Inc. (1980) defines ribbon as "a fillet or narrow woven fabric of varying widths, commonly one-quarter to three inches, having selvage edges, chiefly of rayon silk or velvet, and used for braiding, decoration, trimmings, etc." There is no evidence that samples 3 and 4 will be used for the purposes listed for ribbons in the Explanatory Notes or A Dictionary of Textile Terms. Consequently, we do not believe these samples are classifiable as ribbons. Instead, they are classifiable under subheading 5806.32.2000, HTSUSA. Sample 2 has an adhesive coating of a rubber base. Heading 5906, HTSUSA, provides for rubberized textile fabrics, other than those of heading 5902. Note 4 to Chapter 59 states that for the purposes of heading 5906, the expression "rubberized textile fabrics" means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (i) Weighing not more than 1,500 g/m}; or (ii) Weighing more than 1,500 g/m} and containing more than 50 percent by weight of textile material. Sample 2 meets the requirements of Note 4 to Chapter 59 and is therefore classifiable in Heading 5906. Subheading 5906.10, HTSUSA, provides for adhesive tape of a width not exceeding 20 centimeters. Subheading 5906.99, HTSUSA, is a residual provision for articles of Heading 5906 that are not adhesive tape or knitted or crocheted. Tape is defined by Fairchild's Dictionary of Textiles (1970) at page 576 as the following: A narrow woven fabric not more than eight inches wide. (A.S.T.M.) Made in a wide variety of materials including cotton, linen, wool and man-made fibers. Often made in a broken twill weave but also in plain weave, twill, and even a satin weave. Uses: trimming, binding. Sample 2 has a pile construction and does not have the weave typical of tape. It would not be considered an adhesive tape and therefore is classifiable under subheading 5906.99. HOLDING: Sample 1 is classified under subheading 5806.10.2000, HTSUSA, which provides for narrow woven fabrics, other than goods of Heading 5807: woven pile fabrics (including terry toweling and similar terry fabrics) and chenille fabrics: of man-made fibers. The rate of duty is 9.5 percent ad valorem, and the textile category is 229. Sample 2 is classified under subheading 5906.99.2500, HTSUSA, which provides for rubberized textile fabrics, other than those of Heading 5902: other: other: of man-made fibers: other. The rate of duty is 8.5 percent ad valorem, and the textile category is 229. Samples 3 and 4 are classified under subheading 5806.32.2000, HTSUSA, which provides for narrow woven fabrics, other than goods of Heading 5807: other woven fabrics: of man-made fibers: other. The rate of duty is 7 percent ad valorem, and the textile category is 229. 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. 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