Revocation of NY N015943; tariff classification of polyester/rayon woven fabric

HQ H188897 July 15, 2019 CLA-2 OT:RR:CTF:FTM H188897 PJG CATEGORY: Classification TARIFF NO.: 5516.23.00 Ms. Staci Morrison UTI 1900-G Center Park Drive Charlotte, North Carolina 28217 RE: Revocation of NY N015943; tariff classification of polyester/rayon woven fabric Dear Ms. Morrison: On September 6, 2007, U.S. Customs and Border Protection (“CBP”) issued to you New York Ruling Letter (“NY”) N015943. The ruling pertains to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a sample of polyester/rayon woven fabric identified as pattern “Gridlock/K106117.” We have since reviewed NY N015943 and determined the analysis and classification to be in error. Accordingly, NY N015943 is revoked. FACTS: In NY N015943, the polyester/rayon woven fabric identified as pattern “Gridlock/K106117” was described as follows: It is composed of 46.2% textured filament polyester, 8.8% spun polyester and 45% rayon staple fibers. Gridlock/K106117 is a dobby woven fabric constructed with yarns of different colors. It contains 33.07 single yarns per centimeter in the warp and 16.14 single yarns per centimeter in the filling. Weighing 520 g/m2, this product will be imported in 140-centimeter widths. In NY N015943, CBP classified the subject merchandise under subheading 5407.93.2090, HTSUSA, which provides for “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Of yarns of different colors: Other: Other.” ISSUE: Whether the subject polyester/rayon woven fabric identified as pattern “Gridlock/K106117” is classified in heading 5407, HTSUS, as woven fabrics of synthetic filament yarn, or heading 5516, HTSUS, as woven fabrics of artificial staple fibers. LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2018 HTSUS provisions under consideration are as follows: 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: * * * 5516 Woven fabrics of artificial staple fibers: Note 2 to Section XI, HTSUS, states, in relevant part, as follows: 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. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. For purposes of the above rule: * * * (b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter; (c) When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter; * * * Note 1 to Chapter 54, HTSUS, provides as follows: Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either: By polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibers. The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials". The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “‘official interpretation of the Harmonized System’” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “‘provide a commentary on the scope of each heading’” of the HTSUS and are “‘generally indicative of [the] proper interpretation’” of these headings. See id. General EN (I)(B) to Section XI, HTSUS, states, in pertinent part: (1)   General.   Textile yarns may be single, multiple (folded) or cabled. For the purposes of the Nomenclature :         (i)   Single yarns means yarns composed either of :   Staple fibres, usually held together by twist (spun yarns); or of   * * * Pursuant to the definition provided for in General EN (I)(B)(1)(i)(a) to Section XI, HTSUS, “spun yarns” are defined as “[s]taple fibres, usually held together by twist.” Therefore, we must add the 8.8% spun polyester to the 45% rayon staple fibers to determine the correct amount of staple fibers in the subject fabric. Since 53.8% of the subject fabric is composed of staple fibers, we must classify the merchandise in Chapter 55, HTSUS, because, in accordance with Note 2(A) to Section XI, HTSUS, the good is “classified as if consisting wholly of that one textile material which predominates by weight,” which in this case is the staple fibers. In order to classify the merchandise within Chapter 55, HTSUS, we must consider the definition provided by Note 1 to Chapter 54, HTSUS, for “artificial” fibers. Since the rayon staple fibers, which are defined as artificial fibers in Note 1 to Chapter 54, HTSUS, predominate by weight (45%) over the spun polyester (8.8%), which is defined as a synthetic fiber by Note 1 to Chapter 54, HTSUS, then the subject merchandise is classified in heading 5516, HTSUS, which provides for woven fabrics of artificial staple fibers. See Note 2 to Section XI, HTSUS. The subject merchandise is specifically provided for in subheading 5516.23.00, HTSUS, which provides for “Woven fabrics of artificial staple fibers: Containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: Of yarns of different colors.” HOLDING: Under the authority of GRIs 1 and 6 the subject polyester/rayon woven fabric identified as pattern “Gridlock/K106117” is classified in heading 5516, HTSUS, specifically in subheading 5516.23.00, HTSUS, which provides for “Woven fabrics of artificial staple fibers: Containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: Of yarns of different colors.” The 2018 column one, general rate of duty is 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N015943, dated September 6, 2007, is REVOKED. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division