When two items have the same percentage of a textile alloy or base metal, which one is taken?

In the scenario where two items share the same percentage of a textile alloy or base metal, the correct approach is to refer to the order in the Harmonized Tariff Schedule (HTS). The item that appears last in the HTS is selected. This is based on the principle that, when determining classification under HTS, the item that is specifically defined or has more specific characteristics is typically given precedence. Therefore, if both items are technically equivalent in terms of composition but differ in their classification order within the HTS, the item listed last would be taken.

The logical reasoning behind this system is to ensure that products with more specific classifications are properly categorized according to the nuances in their composition and usage. This classification system reflects the importance of specificity and detail in customs processes, making it easier for customs brokers and importers to accurately meet regulatory requirements.