CLA-2 CO:R:C:G 083524 DSN
Mr. David Seidler
The Grady-Travelers Company
146 Stewart Avenue
Brooklyn, New York 11237
RE: Classification of cloth squares
Dear Mr. Seidler:
This ruling letter is in reference to your request of
December 30, 1988, for classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for woven jute
squares and hessian cloth squares. NYRL 835623 of January 24,
1989, classified the woven jute squares. This ruling letter
addresses the classification of hessian cloth squares. A sample
produced in India, Bangladesh, Phillippines or Thailand was
submitted for examination.
FACTS:
The sample at issue is hessian cloth squares composed of
plain woven 100 percent jute products. They will be imported in
square shapes only, with dimensions varying from 28 by 28 inches
to 72 by 72 inches. Two of the edges have selvages while the
other two edges are raw-cut. The squares are intended to be used
by nurseries to wrap the root systems of plants and trees. The
squares in their imported condition will not be further cut or
processed.
ISSUE:
Whether the merchandise at issue is classified under the
provision for made-up articles.
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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 is determined
according to the terms of the headings and any relative section
or chapter notes. Section XI provides for textiles and textile
articles. Note 7 to Section XI states that for 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 working;
(c) hemmed or with rolled edges, but excluding
fabrics the cut edges of which have been
prevented from unraveling by whipping or by other
simple means;
(d) cut to size and having undergone a process of
drawn thread work
(e) assembled by sewing, gumming or otherwise, or
(f) knitted or crocheted to shape, presented in the
form of a number of items in the length.
It is our opinion that part (a) above only applies to those
squares and rectangles that require further cutting or sewing or
other processing to be adapted for their intended use. The
condition of the merchandise at issue is considered in its
finished state at the time of importation because no further
cutting or processing will take place. It is ready for its
intended use of covering the roots of plants and trees.
Furthermore, the Explanatory Notes which constitute the
official interpretation of the tariff at the international level,
state for Section XI, Note 7, that dusters, scarf squares,
towels, tablecloths and blankets are considered made-up articles
even though they are cut into squares and rectangles. The
determining factor is whether any more processing such as sewing
or cutting is required before the article is adapted for its
intended use. With respect to the merchandise at issue it is
ready for use, and therefore it is considered made-up and will be
classified accordingly.
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HOLDING:
The merchandise at issue is classified under subheading
6307.90.9030, HTSUSA, which provides for other made-up articles,
including dress patterns, other, other, other, and dutiable at
the rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division