CLA-2 CO:R:C:G 086614 CRS
Ms. Darlene E. DiBernardo
Assistant Branch Manager
F.W. Myers & Co., Inc.
P.O. Box 188
Champlain, NY 12919
RE: Wiping Cloths from Canada
Dear Ms. DiBernardo:
This is in reply to your letter dated January 17, 1990, to
our New York office, on behalf of your client Fenora Textile,
Inc., concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of wiping cloths
imported from Canada. Samples were submitted with your request.
FACTS:
The articles in question consist of fabric made from knit
jersey polyester/cotton or cotton/polyester material and are
marketed as wiping cloths, applicator cloths and multi-purpose
cloths. The cloths have unfinished edges, are made from new
material and appear to have been cut into squares and rectangles
from larger pieces of fabric. The suggested uses for the cloths
include polishing (cars, boats, silverware, shoes), cleaning
(bathrooms, kitchens, bars) and applying (waxes, stains,
polishes). The cloths are packaged for retail sale in cardboard
boxes or polyethylene bags and are manufactured and packaged in
Canada from materials of Canadian origin.
The ports through which the merchandise will be imported
include Houlton, Maine; Highgate Springs, Vermont; Port Huron,
Michigan; Sault St. Marie, Michigan; Detroit, Michigan; Buffalo,
New York; Champlain/Rouses Point, New York; Alexandria Bay, New
York; and Rooseveltown, New York.
ISSUE:
Whether the articles in question are classifiable as
cleaning cloths, rags or knit fabric.
LAW AND ANALYSIS:
Classification
Heading 6307, HTSUSA, covers other made up textile articles,
including floorcloths, dishcloths, dusters and similar cleaning
cloths of subheading 6307.10. Whether the cloths in question are
classifiable in heading 6307 depends on whether they are "made
up" within the meaning of Note 7, Section XI, HTSUSA. For the
purposes of Section XI, "made up" is defined in relevant part as:
(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 (for example, certain
dusters, towels, tablecloths, scarf squares, blankets).
Additional light is shed on the definition of "made up" by the
Explanatory Notes, which constitute the official interpretation
of the Harmonized System at the international level (four and six
digits). Although the cloths at issue are ready for use, General
Explanatory Note II, Section XI, further narrows the scope of the
term, providing in pertinent part:
[R]ectangular (including square) articles simply cut out
from larger pieces without 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 or
folded or put up in packings (e.g., for retail sale) does
not affect their classification.
Since the cloths have been cut form larger pieces of material
without working, they cannot be considered to be "made up" within
the meaning of Note 7.
Heading 6310, HTSUSA, covers used or new rags. According
to the Explanatory Note to heading 6310, in order to qualify as
rags, articles must be so worn out, soiled or torn as to be
beyond cleaning or repair, or else be comprised of scrap such as
dressmakers' or tailors' snippings. The cloths at issue are not
worn out soiled or torn; moreover, while the material from which
they are made is new, it is neither scrap material nor snippings.
Consequently, the cloths are not classifiable as rags of heading
6310.
Since the cloths are not classifiable in either headings
6307 or 6310, Customs considers that they are classifiable as
knit fabric of heading 6002, HTSUSA.
Marking
You also enquired as to the country of origin marking
requirements for the merchandise at issue. Section 304 of the
Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that
every article of foreign origin (or its container) imported into
the United States shall be marked in a conspicous place as
legibly, indelibly and permanently as the nature of the article
(or its container) will permit, and in such a manner as to
indicate to the ultimate purchaser the English name of the
article's country of origin.
However, an exception to the general rule is provided by 19
U.S.C. 1304(a)(3)(D) and Section 134.32(d), Customs Regulations
(19 CFR 134.32(d)), for articles for which the marking of the
containers will reasonably indicate the origin of the articles
themselves. In addition, Section 134.24(d), Customs Regulations
(19 CFR 134.24(d)) provides that containers which are not capable
of reuse, e.g., polyethlyene bags and paperboard boxes, although
they need not be marked to show the country of their own origin,
must nevertheless indicate the origin of their contents. In this
instance, it is the view of the Customs Service that so long as
the polyethelene bags or cardboard boxes in which the cloths are
imported are conspicuously marked so as to indicate the Canadian
origin of the cloths, the wiping cloths themselves are exempt
from marking pursuant of 19 CFR 134.32(d).
HOLDING:
Pursuant to Subheading Note 2, Section XI, and Note 2,
Section XI, goods of Chapters 56 to 63, HTSUSA, are to be
classified as if they consisted wholly of that one textile
material which predominates by weight over each other single
textile material.
Thus if the polyester/cotton cloths are predominantly of
polyester they are classifiable in subheading 6002.93.0040,
HTSUSA, under the provision for other knitted or crocheted
fabrics, other, of man-made fibers, of double knit or interlock
construction, of polyester. Goods of this subheading originating
in Canada are eligible for the tariff treatment set forth in the
"Special" subcolumn of the HTSUSA, in accordance with section 201
of the United States-Canada Free-Trade Agreement Implementation
Act of 1988 and are dutiable at 11.2 percent ad valorem. The
textile category is 222.
If predominantly of cotton, the cloths are classifiable in
subheading 6002.92.0000, HTSUSA, under the provision for other
knitted or crocheted fabrics, other, of cotton, and are also
dutiable at 11.2 percent ad valorem. The textile category is
222.
Pursuant to 19 CFR 134.32(d), the polyethelene bags and
cardboard boxes in which the wiping cloths are imported must be
marked so as to indicate clearly the origin of the cloths.
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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division