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HQ 082519

February 13, 1990

CLA-2 CO:R:C:G 082519 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.2030

Ms. Selma Larson
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, N.Y. 10038

RE: Classification of a cloth

Dear Ms. Larson:

This letter is in response to your inquiry of April 27, 1988, on behalf of Nichimen America Corp., requesting tariff classification of a cloth made in Japan and packaged in Hong Kong. A sample was submitted for examination.

FACTS:

The sample at issue, which you call a "dusting cloth," is composed of two pieces of pile fabric, measuring approximately 11 inches by 8 inches, and is sewn together on all four sides. It is made of 100 percent rayon fabric. You state that the merchandise may be used for dusting or polishing.

ISSUE:

How is the sample cloth classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with 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.

Heading 6307, HTSUSA, covers other made up articles, including dress patterns. Note 7 to Section XI (Textiles) defines "made up" to mean, inter alia, assembled by sewing. The sample consists of two pieces of fabric sewn together; thus, it is made up for the purposes of Heading 6307.

Subheading 6307.10, HTSUSA, provides for floorcloths, dishcloths, dusters and similar cleaning cloths. HRL 085671, dated January 3, 1990, copy attached, concerned the classification of merchandise similar to the submitted sample. In HRL 085671 we stated that a cloth was not precluded from classification under subheading 6307.10, HTSUSA, merely because it is made from two pieces of fabric that have been sewn together on all four sides. Therefore, the submitted sample is classifiable under this subheading.

Subheading 6307.10.10, HTSUSA, provides for dustcloths, mop cloths, and polishing cloths, of cotton. Since the submitted sample is made of rayon, it could not be classified under this subheading, even if it were considered a dustcloth, mop cloth, or polishing cloth. Instead, the submitted sample is classifiable under subheading 6307.10.20, HTSUSA.

HOLDING:

The sample at issue is classified under subheading 6307.10.2030, HTSUSA, which provides for other made up articles, floorcloths, dishcloths, dusters, and similar cleaning cloths, other, other. The rate of duty is 10.5 percent ad valorem.

Sincerely,

John Durant, Director

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See also:

• Tariff No.: 6307.10.10 - Dustcloths, mop cloths and polishing cloths, of cotton
• Tariff No.: 6307.10.20 - Floor cloths, dishcloths and similar cleaning cloths of textile materials (except dustcloths, mops cloths and polishing cloths of cotton)