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HQ 951313




July 7, 1992

CLA-2 CO:R:C:T 951313 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5807.10.1020

Tommy Lai
Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of labels; classifiable in Heading 5807

Dear Mr. Lai:

This letter is in response to your inquiry of March 3, 1992, on behalf of Kinney Service Corp. and The Children's Place, requesting the tariff classification of labels. Samples were submitted for examination and are returned to you as requested.

FACTS:

The submitted samples are jacquard woven polyester labels. They depict various names and designs, and appear to be used on clothing. These labels are rectangular in shape, with two selvaged edges and no embroidery. Two sides of each label are folded over and heat set.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 5807 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), Heading 6217, HTSUSA, or 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.

Heading 5807, HTSUSA, provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. Heading 6217, HTSUSA, provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212. Heading 6307, HTSUSA, provides for other made up articles. To be classifiable in Heading 6217 or Heading 6307, the submitted labels must be considered "made up" in accordance with Note 7 to Section XI.

In Headquarters Ruling Letter (HRL) 083887, dated November 29, 1989, we ruled on the classification of labels similar to the ones at issue. Concerning the issue of whether such labels are considered "made up", we stated the following in that decision:

In determining whether the labels are considered "made up", we turn to Section XI Note 7(c) which lists "hemmed" as one of the features that constitute "made up". This office has taken the position that the folding over of two sides and heat setting of the labels is not considered hemming as contemplated by the drafters of the HTSUSA. We believe the hem should be sewn in order to constitute hemming, even though the fold will be sewn when the label is sewn to the garment. Therefore, the sample labels are not considered made up, and are precluded from classification in heading 6307, HTSUSA.

The labels at issue are very similar to the ones of HRL 083887; all of the labels have two of their sides folded over and heat set. Consequently, the submitted labels are not made up for classification purposes and are not classifiable in Heading 6217 or Heading 6307. Instead, the submitted labels are classifiable in Heading 5807.

HOLDING:

The submitted labels are classified under subheading 5807.10.1020, HTSUSA, which provides for labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered, woven, labels, of man-made fibers. The rate of duty is 9 percent ad valorem, and the textile category is 669.

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. 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 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

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