Revocation of DD 897655; knit looped pile fleece fabric; heading 6001

HQ 956718 July 25, 1994 CLA-2 CO:R:C:T 956718 NLP CATEGORY: Classification TARIFF NO.: 6001.22.0000 Mr. Dan Courson Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugarland, TX 77478 RE: Revocation of DD 897655; knit looped pile fleece fabric; heading 6001 Dear Mr. Courson: On June 1, 1994, Laredo Customs issued to you District Ruling Letter (DD) 897655, which classified knit pile fleece fabric in subheading 5603.00.9070, Harmonized Tariff Schedule of the United States (HTSUS). Upon review, we are of the opinion that the classification of this fabric was incorrect and this ruling revokes that classification. A sample of the fabric was submitted for our examination. FACTS: The fabric at issue is made out of 100% polyester and it is a knit looped pile fabric that has been heavily brushed to give it a fleece appearance. DD 897655 classified this fabric in subheading 5603.00.9070, HTSUS, which provides for "[n]onwovens, whether or not impregnated, coated, covered or laminated: [o]ther: [o]ther: [o]ther nonwovens, whether or not impregnated, coated or covered: [o]ther: [o]f filaments." ISSUE: What is the tariff classification of the 100% polyester knit pile fleece fabric? LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings 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 GRI's may be applied, taken in order. The two headings at issue here are heading 5603, HTSUS, which provides for "[n]onwovens, whether or not impregnated, coated, covered or laminated" and heading 6001, HTSUS, which provides for "[p]ile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted." It is our position, after examining the fabric and its composition, that it is described by the terms of heading 6001, HTSUS, and it is, therefore, classifiable therein. Specifically, the fabric is classifiable in subheading 6001.22.0000, HTSUS, which provides for "[p]ile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted: [l]ooped pile fabrics: [o]f man-made fibers." HOLDING: DD 897655 is hereby revoked pursuant to 19 CFR 177.9(d). The 100% polyester knit looped pile fleece fabric is classified in subheading 6001.22.0000, HTSUS, which provides for "[p]ile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted: [l]ooped pile fabrics: [o]f man-made fibers." The rate of duty is 19.5% ad valorem and the textile category code is 224. The designated textile and apparel categories may be subdivided into parts. If so, the 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 the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), DD 897655 is modified to reflect the above classification effective with the date of this letter. For purposes of future transactions in this type of fabric, DD 897655 will not be valid precedent. Sincerely, John Durant, Director Commercial Rulings Division