CLA-2:CO:R:C:G 083862 SR
Mr. Walter Zimmer
J.J. Gavin & Co., Inc.
130 Church Street
New York, N.Y. 10007-2221
RE: Classification of umbrella fabric
Dear Mr. Zimmer:
This is in reference to your letter dated February 14, 1989,
requesting the tariff classification of nylon fabric for umbrella
covers under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is nylon fabric that will be used
to make umbrella covers. The sample that was submitted is
constructed of 100 percent nylon woven fabric imported in a 30
inch width and hemmed along two sides. The article is imported
in continuous length to be cut in half for use in the
manufacturing of umbrella covers.
ISSUE:
Whether the fabric is considered "made-up" for tariff
purposes.
LAW AND ANALYSIS:
Section XI, Note 7(c) states that for the purposes of this
section the expression "made-up" means hemmed or with rolled
edges, or with a knotted fringe at any of the edges, but
excluding fabrics the cut edges of which have been prevented from
-2-
unraveling by whipping or by other simple means. The merchandise
at issue has been hemmed on the two seams running the length of
the fabric; however, the two ends that run the width of the
fabric are not hemmed.
HRL 083013 dated March 20, 1989, dealt with irrigation dam
material that was imported in 150 foot rolls. The material in
this case had an 8 inch hem along one length of the fabric that
created a pocket in which a piece of wood could be inserted to
hold the dam in place. This ruling stated that this sheeting
material was hemmed along its entire length for a specific
utilitarian purpose and the hemming was necessary for the
intended use of the merchandise, therefore, the sheeting was
found to be an article rather than a material.
The merchandise at issue, like the irrigation dam material,
is hemmed on the side, however, the hem in the umbrella fabric
serves only to prevent the material from unravelling and does not
dedicate the material to a specific use. Beacause this hem does
not serve a specific utilitarian purpose it cannot be considered
a "made-up" article for tariff purposes.
HOLDING:
The merchandise at issue is classified under subheading
5407.42.00, HTSUSA as woven fabrics of synthetic yarn, other
woven fabrics containing 85 percent or more by weight of
filaments of nylon, dyed. The statistical suffix depends on the
weight of the fabric. The rate of duty is 17 percent ad valorem.
The textile category number is 620.
Due to the changeable nature of the statistical annotation
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.
Sincerely,
John Durant, Director
Commercial Rulings Division