Mr. Kevin Maher
153-66 Rockaway Boulevard
Jamaica, NY 11434
RE: The tariff classification of two twill woven fabrics from China.
Dear Mr. Maher:
In your letter dated January 25, 2000, on behalf of your client Pressman-Gutman Co., you requested a classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The fabrics are identical in construction and vary only as to the color. Identified as styles “Gap Twill” Grey Heather #1451950 and “Gap Twill” Taupe Heather #6338350, these fabrics are twill woven and composed of 64% staple polyester, 33% staple rayon and 3% filament spandex. Both fabrics are constructed with 32/2 c.c. staple yarns in the warp and a combination of 32/2 c.c. staple yarns and 40 denier filament spandex yarns in the filling. Weighing 241 g/m2, both of these styles will be imported in 113 centimeter widths. Although you indicate that the fabrics are dyed, the process has created marl or mixture yarns. The variation in the fiber content results in the fibers of different composition being selectively dyed with the consequence that the yarns contain fibers of different colors. Therefore, both these fabrics are considered to be constructed of yarns of different colors.
The applicable subheading for the both “Gap Twill” fabrics will be 5515.11.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with viscose rayon staple fibers, of yarns of different colors, except blue denim or jacquard weave. The duty rate will be 15.7 percent ad valorem.
Both the fabrics fall within textile category designation 218. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092.
Robert B. Swierupski