CLA-2 CO:R:C:G 081959 PR
Peter Buck Feller, Esquire
Rose, Schmidt, Hasley & DiSalle
1250 24th Street, N.W., suite 630
Washington, D.C.
RE: Classification of garments containing synthetic and
artificial man-made fibers, which, if combined, exceed
the weight of a third fiber.
Dear Mr. Feller:
This is in reply to your letter and memorandum of December
1, 1987, concerning the classification of certain jeans.
FACTS:
No sample was submitted. However, the question presented
involves a broad classification principle under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), and,
therefore, in this instance a sample is not required. The
factual situation on which Customs is asked to rule involves
men's blended fiber trousers, made from a woven fabric that is
stated to be 28 percent rayon, 30 percent polyester, and 42
percent cotton, by weight.
ISSUE:
The issue presented is whether, where there are
subheadings providing for synthetic and artificial man-made
fibers at different levels of indentation, can those two types
of man-made fibers be combined in classifying the trousers or
must they be considered separately.
LAW AND ANALYSIS:
The trousers are classifiable under Heading 6203. The
subheadings under Heading 6203 for trousers "Of synthetic
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fibers" and trousers "Of artificial fibers" are indented at
different levels, the latter being indented under a subheading
for "Of other textile materials" which is coequal to the
subheading for "Of synthetic fibers".
For illustration purposes only, the subheadings involved
have the following relationship to each other.
6203 Men's or boys' * * * trousers
Trousers * * *
6203.43 Of synthetic fibers
6203.49 Of other textile materials
Of artificial fibers
Section 11 Subheading Note 2(A) provides:
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.
The pertinent portions of Note 2 of Section 11 are as
follows:
(A) Goods classifiable in chapters 50 to 55 . . . 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.
(B) For the 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;
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(d) Where a chapter or a heading refers to goods of
different textile materials, such materials are to
be treated as a single textile material.
Following Subheading Note 2(A), Customs will look to the
fabric which would be selected under Section XI, Note 2, to
determine the classification of the trousers in issue. That
note requires that a fabric be classified according to the one
textile material which predominates by weight.
In applying Note 2, consideration must be given to Chapter
54, Note 1, which provides, in essence, that throughout the
HTSUSA, the term "man-made fibers" includes both synthetically
and artificially produced fibers. Therefore, Chapter 54,
which provides for man-made filaments, and Chapter 55, which
provides for man-made staple fibers, by their terms and by
their notes, both refer to synthetic and artificial fibers.
Chapter 54, Note 1 also states that the terms "man-made",
"synthetic" and "artificial" have the same meanings when used
in relation to "textile materials".
Reading Section XI, Note 2, together with Chapter 54, Note
1, Customs believes that under the facts here presented, there
are two distinct requirements which mandate that the weights
of the artificial and synthetic fibers must be aggregated in
classifying the subject merchandise. First, following Section
XI Note 2(B)(d), since Chapters 54 and 55 both refer to, and
provide for, artificial and synthetic fibers, those fibers are
to be treated as a single textile material.
Secondly, Chapter 54, Note 1, specifically states that
"artificial" and "synthetic" have the same meaning when used
in relation to "textile materials" throughout the HTSUS.
Therefore, when Section XI, Note 2, requires classification of
a fabric according to "that one textile material" which
predominates by weight, the synthetic and artificial fibers
must be aggregated and considered to be "that one textile
material".
HOLDING:
On the basis of the above, it is clear that in classifying a
mixed fiber fabric, following both Chapter 54 Note 1 and
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Section XI Note 2, the weights of both the synthetic and
artificial fibers are combined. However, when the article to
be classified is a garment and not a fabric, the rule in
Subheading Note 2(A) governs. Thus, if the fabric portion of
the garment which determines that garment's classification
would be classified as, for example, a cotton fabric, then the
garment will be classified as "Of cotton".
In this instance, when aggregated the man-made fibers
(synthetic and artificial) predominate over the cotton fibers
and since the synthetic fibers predominate over the artificial
fibers, the fabric from which the trousers are made would be
classified as "Of synthetic fibers". Accordingly, the sample
trousers are considered to be "Of synthetic fibers" and are
classifiable in Subheading 6203.43, HTSUSA. This
classification represents the present position of the Customs
Service under the HTSUSA. If there are changes before the
effective date of January 1, 1989, this advice may not
continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division