CLA-2 CO:R:C:T 951338 CC
David E. Goldstone
Daruth Agency Ltd.
1105 - 35 Wynford Heights Cres.
Toronto, Ontario Canada M3C 1K9
RE: Classification of wiping cloths; made up articles;
classifiable in Heading 6307; CFTA
Dear Mr. Goldstone:
This letter is in response to your inquiries requesting the
tariff classification of wiping cloths. Samples were submitted
for examination.
FACTS:
You have submitted two samples for classification,
designated by you as "lens cleaning cloths." Both samples are
constructed of herringbone weave fabric that is made of 100
percent polyester filament yarns. Japanese fabric measuring
approximately 137 centimeters by 50 meters is imported into
Canada, where the fabric is cut to length and width. Sample 1 is
cut approximately 12 centimeters by 13 centimeters and has pinked
edges. Sample 2 is cut 9 centimeters by 19 centimeters and has
edges finished with an overcast stitch. Each cloth is
individually packaged in a plastic pouch which measures
approximately 12+ centimeters by 10 centimeters. The pouch
contains two pockets which open toward the item's central fold.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6307 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
Whether the merchandise at issue is considered goods
originating in the territory of Canada in accordance with the
United States-Canada Free Trade Agreement (CFTA)?
LAW AND ANALYSIS:
Classification
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 shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6307 is a residual provision for other made up
articles of textile. According to the Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
"this heading covers made up articles of any textile material
which are not included more specifically in other headings of
Section XI or elsewhere in the Nomenclature. It includes, in
particular: floor cloths, dish cloths, dusting cloths and similar
cleaning cloths (whether or not impregnated with a cleaning
preparation ...)." Consequently if the submitted cloths meet the
definition of made up articles, they are classifiable in Heading
6307.
Note 7 to Section XI states that for the 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 (for example, certain
dusters, towels, tablecloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have prevented from unravelling 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 (other than
piece goods consisting of two or more lengths of identical
material joined end to end and piece goods composed of two
or more textiles assembled in layers, whether or not
padded); or
(f) Knitted or crocheted to shape, presented in the form of
a number of items in the length.
Sample 1 has pinked edges. In Headquarters Ruling Letter
(HRL) 088280 of January 29, 1992, we ruled that muslin strips cut
into rectangles with pinked edges were made up articles for
tariff classification purposes. Similarly Sample 1 would be
considered a made up article. Sample 2 has overcast stitching at
its edges. It has a relatively large number of stitches per
inch, luster, tightness, and lack of slack which would
differentiate it from a stitching merely used to prevent
unravelling. Thus Note 7(c) to Section XI is met, and these
cloths are classifiable as made up articles of
Heading 6307.
GRI 5 provides that in addition to the foregoing provisions,
the following rules shall apply in respect of the goods referred
to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-
term use and entered with the articles for which they
are intended, shall be classified with such articles
when of a kind normally sold therewith. This rule does
not, however, apply to containers which give the whole
its essential character.
(b) Subject to the provisions of rule 5(a) above, packing
materials and packing containers entered with the goods
therein shall be classified with the goods if they are
of a kind normally used for packing such goods.
However, this provision does not apply when such
packing materials or packing containers are clearly
suitable for repetitive use.
The plastic pouch meets the requirements of GRI 5(b).
Consequently, it is classified with the cloths in Heading 6307.
CFTA
Concerning the eligibility of this merchandise for a duty
reduction in accordance with the CFTA, General Note 3(c)(vii)
provides the following:
(B) For the purposes of subdivision (c)(vii) of this note,
goods imported into the customs territory of the United
States are eligible for treatment as "goods originating
in the territory of Canada" only if--
(1) they are goods wholly obtained or produced in the
territory of Canada and/or the United States, or
(2) they have been transformed in the territory of
Canada and/or the United States, so as to be
subject--
(I) to a change in tariff classification as
described in the rules of subdivision
(c)(vii)(R) of this note, or
(II) to such other requirements subdivision
(c)(vii)(R) of this note may provide when no
change in tariff classification occurs, and
they meet the other conditions set out in
subdivisions (c)(vii)(F),(G),(H),(I),(J), and
(R) of this note.
General Note 3(c)(vii)(R), which concerns whether a change
in tariff classification has taken place, at Section XI states
regarding Chapter 63 the following:
(pp) A change to any heading of chapter 63 from any heading
outside that chapter other than headings 5106 through
5113, 5204 through 5212, 5306 through 5311, or headings
of Chapters 54 and 55; provided, that goods are both
cut and sewn in the territory of Canada and/or the
United States.
The wiping cloths are made of fabric classifiable in Chapter
54. Therefore this merchandise would not be considered goods
originating in Canada by having undergone a change in tariff
classification, in application of General Note
3(c)(vii)(R)(11)(pp).
HOLDING:
The merchandise at issue is classified under subheading
6307.10.2030, HTSUSA, which provides for other made up articles,
floorcloths, dishcloths, dusters and similar cleaning cloths,
other, other. The rate of duty is 10.5 percent ad valorem.
No textile category is currently assigned to articles classified
under this subheading.
Your question concerning the proper country of origin
marking for this merchandise has been referred to our Value and
Marking Branch for response. The reference number is 734576.
Sincerely,
John Durant, Director
Commercial Rulings Division