CLA-2 CO:R:C:T 951983 CAB

District Director of Customs
300 South Ferry Street
Terminal Island, CA 90731

RE: Revocation of (HRL) 085991; narrow fabric with false selvage

Dear Sir:

The Area Director of Customs, New York, has requested that this office review Headquarters Ruling Letter (HRL) 085991, dated March 13, 1990. Since the issuance of that ruling, our position on the classification of narrow woven fabric has been modified. Accordingly, this ruling revokes HRL 085991.

HRL 085991 concerned the classification of woven fabric strips coated with polyvinyl or polyethylene finish applied to the entire fabric. In HRL 085991, Customs determined that the merchandise at issue was not classifiable as narrow woven fabric under Heading 5806 because it did not contain real or false selvages.

After further review, concerning narrow fabrics coated with polyvinyl or polyethylene finish, Customs has modified its position on the applicable classification. Thus in HRL 950102, dated February 10, 1992, Customs ruled that narrow fabrics coated with plastics which prevents the edges from unraveling have false selveges and therefore, the strips are classifiable under the provision for narrow woven fabrics.

Please forward a copy of this ruling to counsel for the importer, Stein Shostak Shostak & O'Hara, and the importer, Home Fashions.

HOLDING:

Based on the foregoing, the woven fabric at issue in HRL 085991 is properly classifiable as narrow woven fabric under subheading 5806.32.2000, HTSUSA, which provides for narrow woven fabrics...; other woven fabrics; of man-made fibers; other. The applicable rate of duty is 7 percent ad valorem, and the textile restraint category is 229.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are notifying you that HRL 085991 is no longer effective with respect to the instant merchandise.

This notice to you should therefore be considered a revocation of HRL 085991 of March 13, 1990, under 19 CFR sect. 177.9(d)(1). It is not to be applied retroactively to HRL 085991 (19 CFR 177.9(d)(2)) and will not, therefore, affect the transaction, as we described above, for the importation of your merchandise under that ruling. However, for the purpose of future transactions in merchandise of this type, including that which the present classification is requested, HRL 085991 will not be valid precedent.

Sincerely,

John Durant, Director
Commercial Rulings Division