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NY 883284




March 18, 1993

CLA-2-52:S:N:N6:352 883284

CATEGORY: CLASSIFICATION

TARIFF NO.: 5208.11.4090; 5208.21.4090; 5208.31.6090

Ms. Barbara Nuzzo
Fleetwood Products, Inc.
3086 Highway 27, Suite B-4
Kendall Park, New Jersey 08824-1658

RE: The tariff classification of 100% cotton woven tack cloths from France.

Dear Ms. Nuzzo:

In your letter dated February 23, 1993, you requested a tariff classification ruling.

Two samples of tack cloth with different constructions accompanied your request for a ruling. The first is a 100% cotton plain woven fabric which has been cut into a rectangle 30 inches long and 15 inches wide. After cutting to size, the fabric is folded both horizontally and vertically into a pad approximately 4 inches by 4 inches. This product contains 9.8 single yarns per centimeter in the warp and 5.1 single yarns per centimeter in the filling. Constructed with 36/1 c.c. yarns in the warp and 40/1 c.c. yarns in the filling, this material weighs 25 g/m2. Based on the data provided, the average yarn number for this material has been calculated to be 59 in the metric system.

The second sample is a plain woven fabric composed of 100% cotton. The fabric also has been cut into a rectangle approximately 30 inches in length and 15 inches in width and similarly folded into a 4 inch by 4 inch pad. It contains 6.7 single yarns per centimeter in the warp and 3.9 single yarns per centimeter in the filling. Weighing 20 g/m2, this tack cloth is constructed with 32/1 c.c. yarns in both the warp and filling. Based on the data provided, the average yarn number for this material has been calculated to be 53 in the metric system.

Both of these tack cloths have been impregnated with a petroleum based chemical which makes the cloths "sticky" and facilitates their use as cleaning cloths. It is noted that the chemical that has been applied to the tack cloths is not visible to the naked eye. You have indicated that tack cloths of both constructions will be imported unbleached, bleached or dyed a single uniform color.

Although these tack cloths will be imported in a finished state ready for use, they are not considered to be "made up" textile articles for tariff purposes. Note 7 to Section XI of the Harmonized Tariff Schedules of the United States (HTS) states in part that:

For the purposes of this section, the expression "made up" means:

(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 work (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

Since the tack cloths are merely cut to rectangles, they would not be considered "made up" in accordance with Note 7(a).

Although at first blush it may appear that the tack cloths are "made up" articles by operation of Note 7(b) of Section XI, this is not correct. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Commodity Description and Coding System at the international level, in discussing the meaning of "produced in the finished state" as used in Note 7 to Section XI states in part that:

...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.

It is therefore clear that the tack cloths are "not produced in the finished state" as that term is interpreted and consequently are not "made up" articles for tariff purposes. They remain classified as woven fabric and are not "made up" articles.

The applicable subheading for both tack cloth constructions when imported unbleached will be 5208.11.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68, cheesecloth. The rate of duty will be 9 percent ad valorem.

The applicable subheading for both tack cloth constructions when imported bleached will be 5208.21.4090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68, cheesecloth. The rate of duty will be 10.2 percent ad valorem.

The applicable subheading for both tack cloth constructions when imported dyed a single uniform color will be 5208.31.6090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, dyed, plain weave, weighing not more than 100 g/m2, other, of numbers 43 to 68, cheesecloth. The rate of duty will be 11.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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