CLA-2 R:C:T 957691 CMR
Mr. Ashok Kaul
Continental Trade
915 Washington Street
Suite 124
Weymouth, MA 02189
RE: Modification of HRL 957099 of December 15, 1994;
Classification of chainstitch vests from India; "India Item",
not exempt from quota
Dear Mr. Kaul:
In Headquarters Ruling Letter (HRL) 957099 of December 15,
1994, Customs classified a chainstitch vest from India in as a
men's cotton vest in subheading 6211.32.0070, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). After a review
of that ruling letter, Customs has determined that we erred in
part of the analysis in reaching the classification decision.
This ruling is to correct that error and modify HRL 957099 to
accord with the analysis set forth in this letter.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
Headquarters Ruling Letter (HRL) 957099 was published April 19,
1995, in the Customs Bulletin, Volume 29, Number 16.
FACTS:
The sample vest was described in HRL 957099 as follows:
The sample vest is made of 100 percent cotton woven fabric
with front panels which have been hand-embroidered with 100
percent wool yarn. The garment has a typical vest design.
It is sleeveless and features a full-front opening secured
by three embroidered buttons, a deep V-front, two front
pockets, a loose back belt which does not adjust the fit in
any manner, a straight hemmed back, and embroidered front -2-
panels which each have a pointed V-shape at the bottom. The
front button closure of the jacket is designed with the
buttons on the right panel and loops which fit over the
buttons on the left panel (i.e., a left over right closure).
In classifying this garment, Customs applied Section XI,
Subheading Note 2(B)(c). That note states:
In the case of embroidery of heading 5810 only the ground
fabric shall be taken into account. However, embroidery
without visible ground shall be classified with reference to
the embroidering threads alone.
After review, Customs believes that by applying this note to the
subject vest Customs extended the scope of the note beyond its
intended coverage.
ISSUE:
If Subheading Note 2(B)(c) is not applicable to the subject
vest, is the vest classifiable as of cotton or of wool and by
what basis?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
In HRL 957099, Customs determined that the embroidered front
panels of the vest determined the classification of the garment.
As already stated, in classifying the subject chainstitch
embroidered vest, Customs applied Subheading Note 2(B)(c) cited
above. The note was applied because the front panels of the vest
were embroidered and the cited note pertains to the
classification of embroidery. However, upon reflection we
believe the note was applied improperly and overextended the
scope of the note.
Subheading Note 2(B)(c) states, "In the case of embroidery
of heading 5810". The vest at issue in HRL 957099 was not
classifiable in heading 5810, nor would the front panels of the
vest, if entered as garment pieces, be classified therein. Thus,
we believe we erred in applying the subheading note to the vest
at issue in determining its classification as "of cotton". Upon
review, we believe subheading note 2(B)(c)'s application is
restricted to articles classified in heading 5810. Therefore,
the portion of the analysis in HRL 957099 regarding the -3-
application of subheading note 2(B)(c) to determine the
classification of the subject vest as a vest of cotton [appearing
on page 5 of the ruling letter] is to be considered void and
replaced by the analysis set forth below.
In determining the classification of the chainstitch vest,
the pertinent legal notes state:
(A) Products of chapters 56 to 63 containing two or more textile
materials are to be regarded as consisting wholly of that
textile material which would be selected under note 2 to
this section for the classification of a product of chapters
50 to 55 consisting of the same textile materials.
(B) For the application of this rule:
(a) Where appropriate, only the part which determines
the classification under general interpretative
rule 3 shall be taken into account;
* * *
[Section XI, Subheading Note 2].
GRI 3 is applied in deciding that the front panels of the
vest will determine the classification. The front panels consist
of cotton fabric embroidered with wool yarns in a chainstitch
embroidery which completely covers the cotton ground fabric. The
front panels thus consist of two separate textile components,
i.e., the cotton ground fabric and the wool embroidery yarns. As
such, the front panels are composite goods and Customs must look
to GRI 3 again to decide which component will determine the
classification, the cotton ground or the wool yarns.
Applying subheading note 2(B)(a) which requires application
of GRI 3, Customs believes the classification of the vest is
properly based on the wool embroidery yarns as we believe the
embroidery yarns impart the essential character to the subject
vest. The embroidery yarns, in essence, completely cover the
cotton ground fabric and thus the embroidery yarns form the
visible outer surface of the front panels. In addition, the
embroidery yarns give the front panels their texture and create
the visible pattern of the front panels. Customs believes the
wool embroidery yarns create the front panels and thus determine
the classification of the subject vest.
Based upon subheading note 2(B)(a) and GRI 3, the subject
chainstitch vest is classified in the provision for men's other
garments, of wool, vests, in subheading 6211.31.0040, HTSUSA,
textile category 459, dutiable at 16.5 percent ad valorem.
-4-
HOLDING:
HRL 957099 of December 15, 1994, is modified to incorporate
the analysis and classification set forth in this ruling letter.
As stated in HRL 957099, the vest at issue failed to qualify as
an "India Item" and therefore is subject to visa/quota
restraints. The chainstitch vest is classified in the provision
for men's other garments, of wool, vests, in subheading
6211.31.0040, HTSUSA, textile category 459, dutiable at 16.5
percent ad valorem.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division