CLA-2 CO:R:C:T 089203 CMR
Mr. Paul Meyer
Nik & Associates
P.O. Box 90279
Los Angeles, Calif. 90009-0279
RE: Classification of screen printed fabric squares
Dear Mr. Meyer:
This ruling is in response to your letter of March 20, 1991,
on behalf of Surf Guatemala, requesting a classification ruling
on screen printed fabric squares from Indonesia. Two samples
were received by this office and will be returned as requested,
under separate cover.
FACTS:
Each of the two samples, one large and one small, consists
of 100 percent cotton knit fabric which has been screen printed
with a design and cut into squares. The squares do not have fast
edges and will be imported as squares and not in continuous
lengths. After importation into the United States, the screen
printed squares will be sewn onto shirts.
You stated in your letter that you believe that the squares
should be considered "other articles of textile not specifically
provided for."
ISSUE:
Are the screen printed squares classifiable as other made up
articles of heading 6307, HTSUSA, or are they classifiable as
knit fabric of heading 6002, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
-2-
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
For a good to be classifiable in heading 6307, HTSUSA, it
must be "made up" within the meaning of Note 7, Section XI,
HTSUSA. Note 7 defines the expression "made up" for purposes of
the section, in pertinent 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, table cloths, scarf squares,
blankets);
* * * * * * *
The Explanatory Notes for Section XI further clarify the
meaning of "made up" as follows:
(1) Merely cut, otherwise than into squares or rectangles,
for example, dress patterns of textile material;
. . . .
(2) Produced in the finished state, ready for use (or
merely needing separation by cutting dividing threads)
without sewing or other working. Goods of this kind
include products knitted or crocheted directly to shape
and certain dusters, towels, table cloths, scarf
squares, blankets, etc., with threads along the warp
left unwoven or the weft edges cut to form a fringe.
* * * These lengths of fabric, from which ready-made
articles of the types described above may be obtained
by simply cutting dividing threads, are also considered
as "made up" articles.
The Notes further state:
However, rectangular (including square) articles
simply cut out from larger pieces without other 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 folded or put
up in packings (e.g., for retail sale) does not affect
their classification.
* * * * * * *
-3-
Customs does not consider the submitted samples to be within
the meaning of "made up" as set out in Note 7. The samples are
cut into squares, not otherwise, and therefore excluded from
being considered made up as defined by Note 7(a).
As to Note 7(b), it has been previously stated by Customs in
HRL 083171 of December 15, 1989, that "produced in the finished
state, ready for use" refers to goods which basically are
finished when removed from the loom or knitting machine, with
relatively minor manipulations necessary to produce the end
product. The last paragraph cited above from the Explanatory
Notes supports this view. The samples before us are not
"finished" when removed from the knitting machine. They are
screen printed and cut into squares. Following Note 7, Section
XI, HTSUSA, Customs believes these operations are not sufficient
to create "made up" articles. The importation of the goods as
cut squares and not as continuous lengths of screen printed
fabric is of no consequence.
HOLDING:
As the samples at issue are not classifiable as "made up"
as defined by Note 7, Section XI, HTSUSA, the goods are
classifiable as cotton knit fabric in subheading 6002.92.0000,
HTSUSA, textile category 222, dutiable at 14 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
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