HQ 087655: Application for Further Review Protest #2704-89-003350

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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