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HQ 089203

July 19, 1991

CLA-2 CO:R:C:T 089203 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6002.92.0000

Mr. Paul Meyer
Nik & Associates
P.O. Box 90279
Los Angeles, Calif. 90009-0279

RE: Classification of screen printed fabric squares

Dear Mr. Meyer:

This ruling is in response to your letter of March 20, 1991, on behalf of Surf Guatemala, requesting a classification ruling on screen printed fabric squares from Indonesia. Two samples were received by this office and will be returned as requested, under separate cover.

FACTS:

Each of the two samples, one large and one small, consists of 100 percent cotton knit fabric which has been screen printed with a design and cut into squares. The squares do not have fast edges and will be imported as squares and not in continuous lengths. After importation into the United States, the screen printed squares will be sewn onto shirts.

You stated in your letter that you believe that the squares should be considered "other articles of textile not specifically provided for."

ISSUE:

Are the screen printed squares classifiable as other made up articles of heading 6307, HTSUSA, or are they classifiable as knit fabric of heading 6002, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

For a good to be classifiable in heading 6307, HTSUSA, it must be "made up" within the meaning of Note 7, Section XI, HTSUSA. Note 7 defines the expression "made up" for purposes of the section, in pertinent part, as:

(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 (for example, certain dusters, towels, table cloths, scarf squares, blankets);

The Explanatory Notes for Section XI further clarify the meaning of "made up" as follows:

(1) Merely cut, otherwise than into squares or rectangles, for example, dress patterns of textile material; . . . .

(2) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products knitted or crocheted directly to shape and certain dusters, towels, table cloths, scarf squares, blankets, etc., with threads along the warp left unwoven or the weft edges cut to form a fringe. * * * These lengths of fabric, from which ready-made articles of the types described above may be obtained by simply cutting dividing threads, are also considered as "made up" articles.

The Notes further state:

However, rectangular (including square) articles simply cut out from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as "produced in the finished state" within the meaning of this Note. The fact that these articles may be presented folded or put up in packings (e.g., for retail sale) does not affect their classification.

Customs does not consider the submitted samples to be within the meaning of "made up" as set out in Note 7. The samples are cut into squares, not otherwise, and therefore excluded from being considered made up as defined by Note 7(a).

As to Note 7(b), it has been previously stated by Customs in HRL 083171 of December 15, 1989, that "produced in the finished state, ready for use" refers to goods which basically are finished when removed from the loom or knitting machine, with relatively minor manipulations necessary to produce the end product. The last paragraph cited above from the Explanatory Notes supports this view. The samples before us are not "finished" when removed from the knitting machine. They are screen printed and cut into squares. Following Note 7, Section XI, HTSUSA, Customs believes these operations are not sufficient to create "made up" articles. The importation of the goods as cut squares and not as continuous lengths of screen printed fabric is of no consequence.

HOLDING:

As the samples at issue are not classifiable as "made up" as defined by Note 7, Section XI, HTSUSA, the goods are classifiable as cotton knit fabric in subheading 6002.92.0000, HTSUSA, textile category 222, dutiable at 14 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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