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HQ 084769

September 18, 1989

CLA-2 CO:R:C:G 084769 HP


TARIFF NO.: 5208.19.4020

Ms. Doreen Wai

Second Secretary

Hong Kong Economic & Trade Affairs

Hong Kong Economic and Trade Office

British Embassy

1233 20th Street, N.W., Suite 504

Washington, DC 20036

RE: Classification of cotton woven fabric with taped warp

Dear Ms. Wai:

This is in reply to your letter of May 31, 1989, concerning the tariff
classification of woven cotton fabric, produced in Hong Kong, under the Harmonized

Tariff Schedule of the United States Annotated (HTSUSA). Reference your case
number HK138/89.


The merchandise at issue consists of a greige (woven in a loom but receiving
neither dry- nor wet-finishing operations) 100 percent cotton woven fabric. It is
woven with a plain weave except that two warp yarns are woven as one. It
contains 86 single yarns/inch, warp, and 28 single yarns/inch in the filling. We
have determined after analysis that the submitted sample weighs 191 g/m2. Based
upon this, the number for this fabric under Additional U.S. Note 3 to Chapter 52,

HTSUSA, is 23.


Whether this fabric is considered duck or oxford under the HTSUSA?


Heading 5208, HTSUSA, provides for woven fabrics of cotton, containing 85
percent or more by weight of cotton, weighing not more than 200 g /m2. As we have
determined the weight of the sample to be 191 g/m2, heading 5208 is applicable.
Subheading 5208.12, HTSUSA, provides for fabrics covered by heading 5208,
supra, unbleached, weighing more than 100 g/m2, of plain weave. The General Rules
of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the
tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the
headings and any relative section or chapter notes .. ..

Goods which cannot be classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRI's, taken in order.

Statistical Note 1(k) to Section XI, HTSUSA, defines plain weave as "[a] fabric
construction in which each yarn of the weft passes alternately over and under each
successive yarns of the warp and each yarn of the warp passes alternately over
and under successive yarns of the weft." Emphasis added. In the instant
merchandise, the weft yarns pass alternately over and under two warp yarns
simultaneously. Therefore, the fabric cannot be considered to be of plain weave.

Subheading 5208.13, HTSUSA, provides for fabrics covered by heading 5208,
supra, unbleached, with a 3-thread or 4-thread twill, including cross twill. The

Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff
at the international level. The Subheading Explanatory Notes to Section XI describe
twill weave as where:

... the first warp thread (end) is bound by the first weft
thread (pick), the second warp thread by the second weft
thread, the third warp thread by the third weft thread,
and so on. The step number for this kind of weave is one
for both warp and weft. [Emphasis added.]

In the instant sample, the step number for the weft threads is twice the step
number for the warp threads; the weft threads must pass over two warp threads,
while the warp threads pass over one weft thread. Therefore, the fabric cannot
be considered to be of twill weave.

Subheading 5208.19.4020, HTSUSA, provides for unbleached oxford cloth,
containing at least 85 percent cotton, weighing not more than 200 g/m2, of number

42 or lower. Statistical Note 1(g) to Chapter 52 defines oxford cloth as "fabrics
weighing not more than 200 grams per square meter, whether or not napped, woven
as plain weave except that two or more warp ends are woven as one (taped warp)."

Statistical Note 1(h) to Chapter 52 observes that the term duck means fabric which,
in some cases, is similar to oxford cloth, with an average yarn number of 26 or
lower, but weighing more than

200 g/m2. As the instant merchandise weighs less than 200 g/m2, classification as
oxford cloth is appropriate.

As a result of the foregoing, the instant merchandise is classified under
subheading 5208.19.4020, HTSUSA, textile category 227, as woven fabrics of cotton,
containing 85 percent or more by weight of cotton, weighing not more than 200
g/m2, unbleached, other fabrics, other, of number 42 or lower number, oxford cloth.

The applicable rate of duty is 7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts.

If so, 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 that the importer check , close to the time
of shipment, the Status Report On Current Import Quotas ( Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and is available at
the local Customs office.


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