HQ H242650
CLA-2 OT:RR:CTF:TCM H242650 TSM
Mr. Ralph Natale, CEO
American Shipping Co Inc.
250 Moonachie Rd.
Moonachie, NJ 07074
RE: Revocation of NY N239270; Classification of pillowcases from India.
Dear Mr. Natale:
This is in response to your request for reconsideration of New York Ruling Letter (NY) N239270, issued to Welspun USA Inc. on March 26, 2013, concerning the tariff classification of pillowcases from India. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the subject merchandise under subheading 6302.31.90, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not napped.” A sample of the subject merchandise was received and examined by this office and will be returned. We have reviewed NY N239270 and found it to be in error. For the reasons set forth below, we hereby revoke NY N239270.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), 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), a notice was published in the Customs Bulletin, Volume 49, No. 51, on December 23, 2015, proposing to revoke NY N239270, and any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
NY N239270, issued to Welspun USA Inc. on March 26, 2013, describes the subject merchandise as follows:
The submitted samples, identified as Item# 890104519603, are two pillowcases. They are made from 100 percent cotton woven fabric. The fabric is not printed. The open end of the pillowcase is finished with a 4-inch wide self-hem. It has multiple folds of fabric sewn with a single needle stitch. The folds create an effect that has the appearance of a row of piping. The pillowcases are packaged in a small self-fabric bag.
In your letter dated April 16, 2013, you argued that the subject pillowcases should be classified in subheading 6302.31.70, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped.” In support of this argument, you stated as follows: “The fabric is brushed to create extra softness. The brushing process is a mechanical process where a fine emery brush rubs the fabric to create fine fibers from the loosely spun yarns. The product is thus napped to achieve ultra-soft finish on the products. It gains its softness through the loosely spun yarn in its woven form.” Additional information provided indicates that the fabric was processed on a Lafer machine.
ISSUE:
Whether the pillowcases should be classified under subheading 6302.31.70, HTSUS, as “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped,” or subheading 6302.31.90, HTSUS, as “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Not Napped.”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
6302 Bed linen, table linen, toilet linen and kitchen linen:
Other bed linen:
6302.31 Of Cotton:
Other:
6302.31.70 Napped
6302.31.90 Not Napped ……..
The determinative issue in this case is whether the subject pillowcases are considered napped or not napped for tariff classification purposes.
Statistical Note 1(k) to Chapter 52 of the HTSUS, which provides for cotton, states:
The term “napped” means fabrics with a fuzzy, fibrous surface produced by scratching or pricking the surface so that some of the fibers are raised from the body of the yarn. Napped fabrics are not to be confused with pile fabrics. Outing and canton flannel, moleskin, etc. are typical fabrics with a nap.
Napped fabrics are processed so that they have either a slight or a dramatic nap on the face or both sides of the fabric. The napping process is accomplished by weaving loosely twisted yarns into the textile, which are then sheared and brushed to create the soft napped surface. Napped fabrics differ from PILE fabrics in that they do not have extra threads incorporated in the textile. Napping is considered a finishing process and is used on many fibers, including manufactured fibers, silk and wool, as well as specialty fibers such as camel hair and mohair. Occasionally the napped effect does not continuously cover the fabric but is executed in stripes or figures. See Encyclopedia of Textiles, Judith Jerde, 157 (1992).
“Napped fabrics” can be distinguished from “pile-fabrics.” In Tilton Textile Corp. v. United States, 424 F. Supp. 1053, 77 Cust. Ct. 27, C.D. 4670 (1976) aff’d, 565 F.2d 140 (1977), 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.’” See Tilton Textile Corp. v. United States, 424 F. Supp. 1053, 1066 (1976).
The Customs Court acknowledged that only some of the fibers must be raised on the fabric to be considered “napped fabric.” Furthermore, Statistical Note 1(k) to Chapter 52, HTSUS, which defines “napping” does not require that a specified amount of fibers must be raised in order to qualify as a napped good. Rather, the Note requires that “some of the fibers” are raised. While examination of the subject merchandise sample revealed that only some fibers were raised from the surface of the fabric, the level of napping is still visible to the eye and has been accomplished through the brushing process which is necessary for the formation of all napping. Therefore, the subject merchandise is considered napped for tariff classification purposes. See Headquarters Ruling Letter (HQ) 964822, dated April 24, 2001.
Based on the foregoing, we conclude that the subject pillowcases are classified in subheading 6302.31.70, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped.”
HOLDING:
By application of GRIs 1 and 6, the subject pillowcases are classified under subheading 6302.31.70, HTSUS, as “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped.” The general, column one rate of duty is 3.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the Internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N239270, dated March 26, 2013, is hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division