HQ 0088716 - Classification of cotton articles used for Laotian religious ceremonies; made up in application of Note 7, Section XI; classifiable in Heading 6307 - United States International Trade Commision Rulings

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HQ 088716

May 10, 1991

CLA-2 CO:R:C:T 088716 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Ms. Ann Y. Goldman
Laotian Handcraft Center
1579 Solano Ave.
Berkeley, CA 94707

RE: Classification of cotton articles used for Laotian religious ceremonies; made up in application of Note 7, Section XI; classifiable in Heading 6307

Dear Ms. Goldman:

This letter is in response to your inquiry of January 10, 1991, requesting the tariff classification of cotton articles from Thailand used for Laotian religious ceremonies. Two samples were submitted for examination.

FACTS:

Both samples are made of greige, woven, 100 percent cotton cloth and are folded in half. Each sample is unhemmed, except at one of the widths, where the fabric is sewn together. Both samples are rectangular-shaped. One sample measures 19 feet by 20 inches, and the other sample measures 26 feet by 20 inches. This merchandise is said to be used in Laotian religious ceremonies by Yao or Mien tribes in the United States. Specific uses include as banners hung from long bamboo poles and as shrouds around a body in a coffin.

ISSUE:

Whether the merchandise is classifiable in Heading 5209 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6307, 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.

Note 7 to Section XI states that for the purposes of this section, the expression "made up" means:

...

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have prevented from unravelling by whipping or by other simple means;

...

Heading 6307, HTSUSA, provides for other made up articles. The submitted merchandise is sewn together at one side. Therefore this merchandise is "made up" in application of Note 7(c) to Section XI and is classifiable in Heading 6307.

HOLDING:

The submitted merchandise is classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, other, other, other, other. As products of Thailand eligible for the General System of Preferences, the submitted merchandise may be entered free of duty. No textile category is currently assigned to merchandise classified under this subheading.

The samples are being returned under separate cover.

Sincerely,

John Durant, Director

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