CLA-2 CO:R:C:G 085671 CRS
Ms. Julie M. Bayliss
Commercial Consul
Australian Consulate-General
611 North Larchmont Boulevard
Los Angeles, CA 90004-9998
RE: Woven Viscose Rayon Cloth; Modification of NYRL 825708
Dear Ms. Bayliss:
This is in reply to your letter dated September 11, 1989, on
behalf of Mr. and Mrs. Robert Suviste, in which you requested a
binding ruling under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) concerning a woven viscose rayon cloth.
A sample was submitted with your request.
FACTS:
The article in question is a piece of woven viscose rayon
fabric that after having been folded and sewn together measures
approximately 10 inches squared. The product is marketed under
the name Selleys Super Cloth and is used as a household cleaning
cloth. The article is manufactured in Japan and cut and
packaged in Australia. You state that the cloth has not been
chemically treated in any way.
New York Ruling Letter (NYRL) 825708 dated January 11, 1988,
issued before the HTSUSA entered into force, stated that cloths
similar to the article in question, would be classifiable in
subheading 6307.90.9000, HTSUSA.
ISSUE:
Whether a cleaning cloth of double-layered construction is
classifiable under subheading 6307.10, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs taken in order.
Heading 6307, HTSUSA, covers other made up articles,
including dress patterns. Note 7 to Section XI (Textiles)
defines "made up" to mean, inter alia, hemmed or with rolled
edges. The cloth has been folded and the edges sewn together,
or hemmed; thus the cloth is made up for the purposes of heading
6307.
Subheading 6307.10, HTSUSA, covers floorcloths, dishcloths,
dusters and similar cleaning cloths. The cloth at issue is used
for a variety of household purposes, e.g., washing dishes,
cleaning bathrooms and kitchens, and mopping up spills.
The word "cloth" when used alone and in relation to material
generally refers to material consisting of a single layer of
fabric. Nevertheless, it is the position of the Customs Service
that the definition of specific purpose "cloths" such as those
enumerated in subheading 6307.10, is not similarly restricted, so
long as the articles are used for cleaning purposes and
reasonably fit the description of floorcloths, dishcloths,
dusters or similar cleaning cloths. The article in question is
used and advertised as a cleaning cloth and, indeed, is
particularly suited to its task. It is highly absorbent, can
withstand harsh treatment and abrasive cleaners, and is easily
cleaned.
A cleaning cloth is therefore not excluded from this heading
merely because it is made from two pieces of fabric that have
been sewn together on all four sides or from a single piece of
fabric folded over and sewn closed on three sides. Thus, absent
a legal note to the contrary, Customs will adhere to the plain
language of the subheading. Since the article in question is
primarily used as a cleaning cloth, it is therefore classifiable
under subheading 6307.10, which specifically provides for such
cloths.
HOLDING:
The cleaning cloth at issue is classifiable in subheading
6307.10.2030 under a provision for floorcloths, dishcloths,
dusters and similar cleaning cloths, other, other, and is
dutiable at a rate of 10.5 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Pursuant to section 177.9 of the Customs Regulations (19 CFR
177.9), NYRL 825709 of January 11, 1988, is modified in
conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division