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HQ 084690


August 10, 1989

CLA-2 CO:R:C:G 084690 JBW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Mr. D. G. McKenny
Branch Manager
John V. Carr & Son, Inc.
P. O. Box 248
Champlain, New York 12919

RE: Classification of Coated Fabric Spouts

Dear Mr. McKenny:

This ruling letter is in response to your inquiry of April 18, 1989, on behalf of Workman Packaging, Inc., regarding classification of coated fabric spouts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The item submitted for classification, a product of Canada, is a filling or pouring spout that is sewn to bulk shipping bags. The item is a textile fabric constructed of woven polyethylene strip and covered on one side with a layer of white or milky-white polyethylene. This material is formed into a tube by overlapping 120 centimeter widths of the textile fabric by 0.95 centimeters and joining the sides by a heat sealed strip. The spout measures, in a finished, flattened form, approximately 46 by 60 centimeters.

ISSUE:

Whether a tubular fabric, constructed by joining the edges of a flat fabric, constitutes a "made up" article under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) provide the legally binding rules of classification under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes, and then, if necessary, according to the remaining GRI's taken in order.

The notes to Section XI, concerning textiles and textile articles, provide the analytical framework for classification in this section. Note 8 excludes goods "made up," as defined by Section Note 7, from classification in Chapters 50 to 55 and, unless the terms of the headings otherwise require, from classification in Chapters 56 to 60. Note 7 of Section XI defines "made up" to mean, inter alia: "(b) Produced in the finished state, ready for use ... (e) Assembled by sewing, gumming, or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end ...)."

The tubular fabric submitted for classification is a made up article. We have interpreted the term "produced in a finished state" of Note 7(b) to refer to the condition of the item at the time of importation, irrespective of the manufacturing process after the fabric leaves the loom or knitting machine. In the instant case, the tube is imported in a condition ready to be attached to bulk shipping bags and is considered to be produced in a finished state. Moreover, the tube is assembled by joining the edges of a single piece of fabric and, therefore, does not fall within the parenthetical exclusion of Note 7(e). Classification as a made up article precludes classification in Chapters 50 to 60. The appropriate classification of this item is under subheading 6307.90.9050, HTSUSA, as other made up articles.

You suggested in your letter that classification of the merchandise should be under Heading 5909, HTSUSA, as textile hosepiping and similar textile tubing. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, state that this heading covers hosepiping and textile tubing "of a kind used for the passage of fluids." The description of the use of the item that you provided did not include the conveyance of fluids, nor does the item appear usable for that purpose. Hence, Heading 5909, HTSUSA is inapplicable.

HOLDING:

The coated fabric filling or pouring spout submitted is classifiable under subheading 6307.90.9050, HTSUSA, as other made up articles. Articles which are "[g]oods originating in the territory of Canada," as that term is defined in General Note 3(c)(vii), HTSUSA, are subject to reduced rates of duty under the United States-Canada Free Trade Agreement, upon compliance with all applicable regulations.

Sincerely,

John Durant, Director
Commercial Rulings Division

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