HQ 0083524 - Classification of cloth squares - United States International Trade Commision Rulings

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HQ 083524

June 12, 1989

CLA-2 CO:R:C:G 083524 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9030

Mr. David Seidler
The Grady-Travelers Company
146 Stewart Avenue
Brooklyn, New York 11237

RE: Classification of cloth squares

Dear Mr. Seidler:

This ruling letter is in reference to your request of December 30, 1988, for classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for woven jute squares and hessian cloth squares. NYRL 835623 of January 24, 1989, classified the woven jute squares. This ruling letter addresses the classification of hessian cloth squares. A sample produced in India, Bangladesh, Phillippines or Thailand was submitted for examination.

FACTS:

The sample at issue is hessian cloth squares composed of plain woven 100 percent jute products. They will be imported in square shapes only, with dimensions varying from 28 by 28 inches to 72 by 72 inches. Two of the edges have selvages while the other two edges are raw-cut. The squares are intended to be used by nurseries to wrap the root systems of plants and trees. The squares in their imported condition will not be further cut or processed.

ISSUE:

Whether the merchandise at issue is classified under the provision for made-up articles.

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 is determined according to the terms of the headings and any relative section or chapter notes. Section XI provides for textiles and textile articles. Note 7 to Section XI states that for purposes of this section, the expression "made up" means:

(a) cut otherwise than into squares or rectangles

(b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working;

(c) hemmed or with rolled edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;

(d) cut to size and having undergone a process of drawn thread work

(e) assembled by sewing, gumming or otherwise, or

(f) knitted or crocheted to shape, presented in the form of a number of items in the length.

It is our opinion that part (a) above only applies to those squares and rectangles that require further cutting or sewing or other processing to be adapted for their intended use. The condition of the merchandise at issue is considered in its finished state at the time of importation because no further cutting or processing will take place. It is ready for its intended use of covering the roots of plants and trees.

Furthermore, the Explanatory Notes which constitute the official interpretation of the tariff at the international level, state for Section XI, Note 7, that dusters, scarf squares, towels, tablecloths and blankets are considered made-up articles even though they are cut into squares and rectangles. The determining factor is whether any more processing such as sewing or cutting is required before the article is adapted for its intended use. With respect to the merchandise at issue it is ready for use, and therefore it is considered made-up and will be classified accordingly.

HOLDING:

The merchandise at issue is classified under subheading 6307.90.9030, HTSUSA, which provides for other made-up articles, including dress patterns, other, other, other, and dutiable at the rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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