Classification of cotton woven fabric with taped warp
Active· CBP ruling HQ 084769· Issued 1989-09-18
Ruling text
HQ 084769
September 18, 1989
CLA-2 CO:R:C:G 084769 HP
CATEGORY: Classification
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.
FACTS:
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.
ISSUE:
Whether this fabric is considered duck or oxford under the
HTSUSA?
LAW AND ANALYSIS:
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.
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings
Division
Source: rulings.cbp.gov — ruling 084769, retrieved 2026-10-12T05:18:45Z, republished verbatim. This digest is informational; only CBP issues binding rulings.