CLA-2 CO:R:C:T 955458 CMR
TARIFF NO: 5208.21.2090; 5208.21.4090
Catherine A. Shyan
CBC Customshouse Brokers, Inc.
P.O. Box 66420 O'Hare AMF
Chicago, IL 60666
RE: Revocation of HRL 088143 of February 1, 1991; classification
of a tack cloth as fabric of heading 5208, HTSUSA, and not as
an other made up article in heading 6307; Explanatory Note
clarification of "made up"
Dear Ms. Shyan:
On February 1, 1991, this office issued a ruling to you, HRL
088143, on the classification of a tack cloth. In that ruling,
the article was classified as an other made up textile article of
heading 6307 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The basis for the decision was our
interpretation of the meaning of the term "made up" for purposes
of the tariff. Note 7 of Section XI defines "made up" as it
applies to textiles classified in Section XI. The Explanatory
Notes to the Harmonized Commodity Description and Coding System
further explain the meaning of "made up" as it is used in Note 7.
While the Explanatory Notes are not legally binding, they are the
official interpretation of the Harmonized System at the
international level and may provide assistance in determining the
proper interpretation of provisions within the tariff.
The Explanatory Notes underwent various amendments (Amending
Supplements 1 through 5) from 1988 to 1990. These amendments were
contained in the edition of the Harmonized Commodity Description
and Coding System Explanatory Notes (Complete First Edition (1986)
with Supplements 1, 2, 3, 4 and 5 Incorporated) issued February
1990 and distributed to Customs personnel. One of the amendments
related to the meaning of "made up" and revealed that our initial
interpretation of "produced in the finished state" as it is applies
to the term "made up" was partially incorrect. HRL 088143 was
based on early interpretations of the meaning of "produced in the
finished state". As a result of the amended Explanatory Note, it
is -2-
evident that HRL 088143 was decided incorrectly. Rulings issued
subsequent to receipt of the amended version of the Explanatory
Notes have followed the interpretation evident by the amended
notes. In order to avoid confusion and ensure uniformity of
treatment, it is necessary to revoke the ruling issued to you for
Ulti-Med International, Inc., on the classification of a tack
cloth. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
HRL 088143 was published April 27, 1994, in the Customs Bulletin,
Volume 28, Number 17.
FACTS:
The tack cloth in HRL 088143 was described therein as follows:
The merchandise at issue is 100 percent cotton gauze
constructed with a mesh that measures 20 X 16, 20 X 20, or 20
X 24 thread counts per square inch, and impregnated with
linseed oil, varnish, resin and other chemicals. The material
is cut into rectangles, left unhemmed, and folded a
number of times into approximately 4 inch squares. You state
that the article is ready for retail sale in that state, which
is how it is imported. The tack cloth has various household
and industrial uses, including the cleaning of dust, dirt and
sanding residue off any wood, metal or plaster surfaces.
ISSUE:
Is the tack cloth classifiable as a made up article?
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
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Note 7, Section XI, defines the term "made up" as follows:
(a) Cut otherwise than into squares or rectangles;
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(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);
(c) Hemmed or with rolled edges, or with a knotted fringe
any of the edges, but excluding fabrics the cut edges of
which have been 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);
(f) Knitted or crocheted to shape, presented in the form of
a number of items in the length.
In HRL 088143, Customs classified the tack cloth as a made up
article based upon the language of part (b) of Note 7 cited above.
We stated in that ruling:
The tack cloth in this instance is considered to be in its
finished state, at the time of importation, because no further
cutting or processing will take place. In fact, it is
impregnated, cut folded and ready for use as a cleaning cloth
prior to importation.
As stated earlier, in February 1990, an amended version of
the Explanatory Notes was available and distributed to Customs
personnel. One of the amendments contained therein was the
addition of a new paragraph to the notes which expound on the
language of Note 7, i.e., what is meant by "made up."
Specifically, the new paragraph expanded the explanation of the
language of Note 7(b), "produced in the finished state, ready for
use". It states:
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.
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The cited paragraph describes the tack cloth. It is cut into
rectangles, left unhemmed and folded. Based upon this
clarification paragraph added to the Explanatory Notes regarding
the meaning of "made up" for purposes of Note 7, Section XI, HRL
088143 is incorrect. The tack cloth is not regarded as "produced
in the finished state" and does not fit any of the other possible
meanings of "made up" as defined in Note 7. Therefore, the tack
cloth is properly classified as cotton fabric.
HOLDING:
HRL 088143 is hereby revoked. The tack cloth at issue therein
is properly classified as woven bleached cotton fabric, plain
weave, weighing no more than 100 grams per meter squared, of an
average yarn number of 42 or lower, cheesecloth, in subheading
5208.21.2090, HTSUSA, dutiable at 8.4 percent ad valorem, or
5208.21.4090, HTSUSA, if of an average yarn number of 43 to 68,
dutiable at 10.2 percent ad valorem. As cotton fabric of either
subheading, the article falls within textile category 226.
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.
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In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10 (c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division