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NY I80805

May 3, 2002

CLA-2-51:RR:NC:TA:352 I80805


TARIFF NO.: 5111.90.9000

Mr. Anthony Fondacaro
T.H. Weiss Inc.
2 Johnson Road
Lawrence, NY 11559

RE: The tariff classification of cotton/wool/goat hair/rayon blend plain woven interlining fabric from Italy.

Dear Mr. Fondacaro:

In your letter dated April 4. 2002, on behalf of your client Rovaganati Vincenzo Spa, you requested a tariff classification ruling.

The submitted sample is a unbleached plain woven fabric composed of 34% cotton, 30% viscose rayon, 19% carded wool and 17% common goat hair. Weighing approximately 195 g/m2, this product will be imported in 150 centimeter widths. Your correspondence indicates that this fabric will be used as an interlining fabric in the production of coats and jackets.

Your request indicates that you believe that this product should be classified as a cotton woven fabric mixed mainly with man-made fibers. This belief is misplaced. Note 2 to section XI provides guidance on determining the classification of goods containing two or more textile materials. Note 2 Section XI states:

Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile which predominates by weight over each other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

For the purposes of the above rule:

Gimped horsehair yarn (heading 5110) and metalized yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

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;

When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter;

Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

Applying Note 2 to Section XI to the case before us requires that since fabrics composed of both wool and coarse animal hair (the common goat hair) are classifiable in the same chapter (Chapter 51), that they be combined before comparing them to the materials of any other chapter. The 19% wool combined with the 17% goat hair yields 36% of the fibers used to manufacture the fabric are classifiable in chapter 51. This amount exceeds individually the cotton (34%) and the viscose rayon (30%) and consequently the woven fabric made from this composition is considered a woven fabric of chapter 51. Proceeding next to the determination of the heading, it is clear that since the wool predominates by weight over the goat hair which is considered a coarse animal hair the fabric is classifiable in a heading for woven fabrics of carded wool.

The Explanatory Notes to the Harmonized Commodity Description and Coding System, which has been ruled to be the official interpretation of the Harmonized System at the international level, state in part in the Section XI Notes clarifying Note 2 to Section XI that:

When deciding if an admixture is mainly a particular textile material, regard is to be taken to the textile material which predominates by weight over any other single textile material in the admixture.

Since cotton predominates by weight in the admixture over the rayon or the goat hair, the fabric before us for consideration is considered to be mixed mainly with cotton.

Based on the analysis above the woven fabric involved here would be considered a woven fabric of carded wool mixed mainly with cotton. Therefore, the classification that you propose is not possible.

The applicable subheading for the plain woven fabric will be 5111.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of carded wool or carded fine animal hair, other, other, other. The rate of duty will be 26.6 percent ad valorem.

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 646-733-3045.


Robert B. Swierupski

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