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HQ 089183


August 20, 1991

CLA-2 CO:R:C:T 089183

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.1000

Mrs. Nafees Akhtar
AINY Inc.
146 Greenway Blvd.
Elmont, New York 11003

RE: Sewn Together Pieces of Cotton Terry Towels; Heading 6307; Not Rags; NYRL 861745 Affirmed

Dear Mrs. Akhtar:

In your letter of April 19, 1991, you requested a reconsideration of New York Ruling Letter (NYRL) 861745 of April 11, 1991, which classified certain cotton terry towels imported from Pakistan as cleaning cloths in subheading 6307.10.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). No samples were submitted with your letter.

FACTS:

The samples submitted to the Area Director's New York Seaport office were described in NYRL 861745 as "terry towels" composed of cotton terry cloth pieces measuring approximately 2 to 7 inches wide. The pieces are sewn together to form a 19 inch by 20 inch and a 19.5 inch by 17.5 inch cotton terry rag to be used as a wiping/cleaning cloth.

NYRL 861745 of April 11, 1991, classified certain cotton terry towels imported from Pakistan under the provision for other made up articles, including dress patterns: floor cloths, dish cloths and dusters and similar cleaning cloths: dust cloths, mop cloths and polishing cloth, of cotton, in subheading 6307.10.1000, HTSUSA, dutiable at the rate of 4.7 percent ad valorem. Textile category 369 applies to this tariff number.

You claim that the merchandise should be classified under the provision for new or used rags..., of textile materials: sorted, in subheading 6310.10.2010, HTSUSA. ISSUE:

What is the correct classification for the instant cotton terry towels?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

The competing tariff headings are Heading 6307, HTSUSA, which provides for other made up articles of textile material and Heading 6310, which provides for new or used rags of textile material.

You disagree with NYRL's classification of the instant pieces of cloth as cleaning cloths under subheading 6307.10.1000, HTSUSA. You contend that "stitching" should not be considered "made up." You claim that the merchandise is not "made up" cloths, but rags classified in subheading 6310.10.2010, HTSUSA.

The final article is constructed of pieces of fabric sewn together from salvaged mill rejects, irregular B and C quality terry towels, 2 to 7 inches wide.

Chapter Note 7(e) of Section XI, HTSUSA, defines articles as "made up" if they are "assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and goods composed of two or more textiles assembled in layers, whether or not padded)."

Inasmuch as the instant merchandise is made of pieces of fabric sewn together in a patchwork fashion of different quality material, the final product is considered "made up" for tariff purposes.

Furthermore, the Explanatory Notes, the explanation of the tariff at the international level, for Heading 6310 (rags) state that:

To fall in the heading [Heading 6310], these products must be worn, dirty or torn, or in small pieces. They are generally fit only for the recovery (e.g., by pulling) of the fibers (which are usually re-spun), for the manufacture of paper or plastics, for the manufacture of polishing materials (e.g., polishing wheels), or for use as industrial wipers (e.g., machine wipers).

All other textile waste and scrap is excluded from this heading.

Following the rationale set forth above, the instant merchandise could not be classified as scrap because it is not fit only for the recovery of fibers, etc.

HOLDING:

The instant pieces of terry towels are classified under the provision for other made up articles in subheading 6307.10.1000, HTSUSA. Textile category 369 applies to this tariff number. NYRL 861745 is hereby affirmed.

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

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as 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 that 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 available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division


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