CLA-2 CO:R:C:G 084317 PR
Area Director of Customs
New York Seaport
6 World Trade Center
New York, New York 10048
RE: Request for Internal Advice 69/87 Concerning
Napped Pile Fabrics
Dear Sir:
This is in response to your Request for Internal Advice,
No. 69/87, initiated by T.P.W. Co., concerning the tariff
status of certain napped fabric produced in Korea.
FACTS:
No sample was submitted to this office. However a
sample of the merchandise was submitted to a Customs
laboratory which issued the following report.
THE SAMPLE IS A BRUSHED FLEECY KNIT FABRIC
CONSTRUCTED WITH THREE DIFFERENT YARNS. THE THREE
DIFFERENT YARNS WERE INCORPORATED DURING THE
KNITTING OPERATION AND CONSISTS OF PLATED FACE AND
BINDER YARNS WHICH FORM A PLAIN KNIT STITCH ON
EVERY NEEDLE AND A LAID-IN-YARN WHICH TUCKS ON 1
NEEDLE AND MISSES ON THE NEXT 3 NEEDLES. THE LAID-
IN-YARN FORMS A LOOSE U SHAPED FLOAT ON THE
TECHNICAL BACK OF THE FABRIC.
THE BASE JERSEY FABRIC IS FORMED FROM SPUN SINGLES
YARN HAVING A YARN NUMBER OF 32/1 (COTTON COUNT).
THE LAID IN YARN IS FORMED FROM A SPUN SINGLES YARN
HAVING A YARN NUMBER OF 16/1 (COTTON COUNT).
THE LAID-IN-YARN CAN BE REMOVED LEAVING A PLAIN
KNIT PLATED FABRIC.
-2-
ALTHOUGH THE SAMPLE HAS THE APPEARANCE OF A KNIT
TERRY IT DIFFERS FROM A TRADITIONAL KNIT TERRY
CONSTRUCTION IN WHICH THE PILE IS FORMED BY
EXTENDED SINKER LOOPS.
The report from the Area Director, New York Seaport,
states "We have no question that these are pile fabrics even
though the terry loops have been obscured by the napping."
ISSUE:
The issue presented is whether the subject fabric is
classifiable as a pile fabric, and if so, is it classifiable
as a terry fabric?
LAW AND ANALYSIS:
Under both the Tariff Schedules of the United States
(TSUS), which was applicable up until December 31, 1988, and
its successor tariff, the Harmonized Tariff Schedule of the
United States (HTSUS), there are express statutory provisions
for pile fabrics, but there are no statutory provisions for
napped fabrics. Accordingly, if the fabrics in question are
pile fabrics, they are classifiable as such.
In Tilton Textile Corp. v. United States, 77 Cust. Ct.
27, C.D. 4670 (1976), the court stated:
[W]hat is termed a "nap" or "napped fabrics" is
produced by the raising of some of the fibers of
the threads which compose the basic fabric, whereas
the "pile" on "pile fabrics" must be the raising at
intervals, in the form of loops, the entire
thickness of extra threads introduced into, but not
essential to the basic fabric, which thus form an
"uncut pile." (at p. 44)
In addition, the court noted:
Pile fabrics differ from other woven [or knit]
fabrics in having their surface covered in whole or
in part by short projecting ends or loops. * * *
Fabrics characterized by a wholly uncut pile have
their surface covered with small loops. (at p. 45)
-3-
In view of the statement in our laboratory report that
the fabric has loose U-shaped floats and the appearance of a
terry fabric, and the view of the area director that the
fabric has terry loops, we conclude that the floats or loops
are sufficiently raised from the surface to cause that fabric
to be classifiable under the provisions for pile fabrics.
However, after consulting with our National Import Specialist
responsible for pile fabrics, we are of the view that some
looped pile fabrics do not have loops that are raised
sufficiently to cause those fabrics to be commonly or
commercially known as a "terry fabrics". The instant fabric
falls within that category of merchandise.
HOLDING:
The subject fabrics are classifiable, if imported prior
to January 1, 1989, under the provision for other pile
fabrics of man-made fibers, in item 346.6265, Tariff
Schedules of the United States Annotated (TSUSA), or, if
imported after that date, under the provision for man-made
fiber looped pile fabrics, in Subheading 6001.22.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
A copy of this ruling should be furnished to the
initiator of the internal advice request.
Sincerely,
John Durant, Director
Commercial Rulings Division