United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0000112 - HQ 0088511 > HQ 0088280

Previous Ruling Next Ruling

---

HQ 088280

January 29, 1992

CLA-2 CO:R:C:T 088280 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9480

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, New Jersey 07114

RE: Classification of 100 percent cotton muslin strips

Dear Mr. Feder:

This ruling is in response to your letter of November 12, 1990, on behalf of AT International, requesting classification of 100 percent cotton muslin strips to be imported from the Union of Soviet Socialist Republics (USSR).

FACTS:

The merchandise at issue consists of 100 percent cotton muslin strips measuring 11" by 3.5" and with pinked edges. The strips are used in the cosmetology industry for the removal of hair. The strips are not treated in anyway.

The strips are made from 100 percent unbleached cotton muslin fabric. The fabric is a not napped, plain weave which is woven on an unprogrammable loom using all single threads (warp and weft) of uncombed yarns. The fabric weighs 125 grams per square meter. The width of the original fabric prior to cutting the strips is 113 centimeters.

The strips will be packaged 100 strips to a transparent plastic package with one hundred packages packed in a cardboard box. The goods will be sold as packages of 100 strips and each package will have a paper label enclosed.

ISSUE:

Are the muslin strips classifiable as other made up articles in heading 6307, HTSUSA, or as woven cotton fabric weighing not more than 200 grams per meter squared?

What are the marking requirements for the packaging of the muslin strips?

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]."

Note 7, Section XI, HTSUSA, 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; articles with their edges pinked (e.g. certain dusters) are also regarded as made up.

It is the position of Customs that items (a) and (b) of Note 7 to Section XI provide separate alternative tests for deter- mining whether an article is "made up" for purposes of that section. While the goods at issue fail to meet the requirement of item (b), i.e., produced in the finished state, following the Explanatory Notes, the goods do meet the requirement of item (a). Although the goods are merely cut into rectangles, they are articles with their edges pinked. As such, they clearly fall within (a) to Note 7 as interpreted by the Explanatory Notes.

The goods at issue are cut from fabric measuring 113 centimeters in width into rectangular strips. Following Note 7, Section XI, HTSUSA, the strips do fall within the meaning of "made up" as applied to Section XI. The Explanatory Notes quoted above strengthen this determination.

Regarding your question of the marking requirements, there is insufficient information provided to answer your question. Customs needs to know who the ultimate purchaser will be and how that ultimate purchaser will receive the muslin strips, i.e., in packages of 100 strips or in cartons containing the packages of strips.

Please provide the above information and direct your marking inquiry to:
U.S. Customs Service
Value & Marking Branch
1301 Constitution Avenue, N.W.
Washington, D.C. 20229

HOLDING:

The muslin strips at issue are classifiable as "made up" for tariff purposes and are, therefore, classified in subheading 6307.90.9480, HTSUSA, as other made up articles, other, other. The goods are dutiable at 7 percent ad valorem.

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

Previous Ruling Next Ruling