Application for Further Review Protest #2704-89-003350

HQ 087655 December 11, 1990 CLA-2 CO:R:C:G 087655 CMR CATEGORY: Classification TARIFF NO.: 6001.22.0000 District Director of Customs 300 South Ferry Street Terminal Island San Pedro, Cal. 90731 RE: Application for Further Review Protest #2704-89-003350 Dear Sir: This ruling is in response to the above referenced protest, submitted by Macro International, involving the classification of fabric consisting of neoprene rubber laminated with a nylon fabric. FACTS: The fabric at issue is a knit nylon fabric laminated to a sheet of neoprene cellular rubber. The importer, Macro International, submits that the nylon portion of the fabric at issue is a raised or brushed tricot and not a pile fabric. They submit that the fabric is properly classified in heading 5906, HTSUSA, as a rubberized textile fabric. The Los Angeles Customs Laboratory analyzed the fabric and determined that the knit fabric portion had "a pile construction". Personnel from the Customs Office of Laboratories and Scientific Services here at Headquarters examined the fabric samples and confirmed the Los Angeles laboratory report. ISSUE: Is the fabric at issue classifiable as a rubberized fabric in heading 5906, HTSUSA, or as a knit pile fabric in heading 6001, HTSUSA? 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 -2- headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." Note 1(c), Chapter 60, provides, in pertinent part, that the chapter does not cover Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. Therefore, if the knit nylon fabric laminated to the sheet of neoprene cellular rubber is a pile fabric, the fabric is classified in heading 6001. As already indicated, Customs laboratory personnel have examined the fabric at issue and informed this office the nylon knit fabric is a pile fabric. HOLDING: The fabric at issue is properly classified in subheading 6001.22.0000, HTSUSA, as a looped pile fabric of man-made fibers. It falls within textile category 224 and is dutiable at 19.5 percent ad valorem. You should deny the protest in full. A copy of this ruling should be attached to the Form 19 Notice of Action to be sent to the protestant. Sincerely, John Durant, Director