HQ H298315
CLA-2 OT:RR:CTF:FTM H298315 TSM
Ms. Mary E. Best
Dominion Customs Consultants Inc.
1595 16th Avenue, Suite 202
Richmond Hill, Ontario
L4B 3N9 - Canada
RE: Reconsideration of NY N295082; Classification of rags made of polyester/nylon knit looped pile fabric.
Dear Ms. Best:
This is in response to your May 24, 2018, request for reconsideration of New York Ruling Letter (NY) N295082, dated April 11, 2018. In that ruling, the National Commodity Specialist Division found that soft knit polyester rags styles R-004004 (blue) and R-004011(red), imported by Roemar, Inc., were classified under subheading 6001.22.00, Harmonized Tariff Schedule of the United States (“HTSUS”). We affirm NY N295082 because we do not agree that they are precluded from classification in Chapter 60 or that they are “made up” within the meaning of Note 7 to Section XI, HTSUS.
NY N295082 described the items at issue as follows:
The “Grab-A Rag” samples submitted, R-004004 (blue) and R-004011(red), are soft knit polyester rags with unfinished edges that are cut into squares. According to the information provided, the knit fabric is of looped pile construction, weighs 185 g/m2 and is composed of 87 percent polyester and 13 polyamide(nylon). You state that the product is made from new or waste fabric that is dyed and the colors will vary due to the fact that waste fabric causes inconsistent dying, which can result in shade variances. You indicate that this fabric will be imported in a square or rectangular shape, approximately 30.5 centimeters by 30.5 centimeters and will be used as an industrial wiper or more commonly known as a “cleaning rag”; and they will be packaged in boxes of fifty.
In your request for reconsideration, you claim in pertinent part as follows:
Under Note 7 to Section XI, HTSUS, paragraphs (b) and (c), the subject goods are “made up” because they are produced to a finished state by being cut to size, specifically 30.5 x 30.5 centimeters, and having the edges ultrasonically sealed.
Since the goods are finished articles and not simply fabrics, they may not be classified under Chapter 60.
Based on Section XI, Note (8), Chapter 60 does NOT apply to goods which fall within the scope of the phrase, “made up” as defined by Section XI, Note (7).
The Grab-A-Rag industrial wipers/ rags are provided for in heading 6310, HTSUS, which provides for “Used or new rags, scrap twine, cordage, rope and cables, and worn out articles of twine, cordage, rope or cables, of textile materials.” In addition, this is consistent with the Explanatory Note to heading 63.10, which provides in relevant part that products of this heading “are generally fit for use as industrial wipers (e.g., machine wipers).”
NY N295082, when quoting the requirements of heading 6310, HTSUS, completely omits that goods of this heading can be new rags.
If the Grab-A-Rag wipers do not fall within the scope of 6310, HTSUS, then they may only fall within the scope of heading 6307, HTSUS. Classifying the goods in heading 6307, HTSUS, is consistent with several binding rulings. In NY H87296, dated February 6, 2002, CBP analyzed Micro-Fiber Wash Towels which are 80% polyester and 20% polyamide terry knit fabric. They measure approximately 14 x 26 inches and are hemmed and selvedged. CBP classified them under subheading 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other: other… other. Similarly, in NY N266569, dated August 3, 2015, CBP classified microfiber cleaning cloths made from 80% polyester and 20% polyamide printed knit fabric, measuring 5 ¾ x 7 ½ inches with pinked edges under subheading 6307.10.2030, HTSUS. Finally, in NY N270565, dated November 23, 2015, CBP classified cleaning cloths with 80% polyester and 20% polyamide knit fabric 5 ¾ x 7 ½ inches with pinked edges under subheading 6307.10.2030, HTSUS.
Upon review, we find that the soft knit polyester rags styles R-004004 (blue) and R-004011(red) are not “made up” within the meaning of Note 7 to Section XI, HTSUS. This is because they were cut into squares of 30.5 x 30.5 centimeters in size, while Note 7 (a) to Section XI provides that “made up” means “cut otherwise than into squares or rectangles.” Moreover, contrary to your claim that the edges of the rags at issue were ultrasonically sealed, upon examination of the samples provided we found no indication that the edges were in fact sealed in this manner. While ultrasonic edge finishing produces clean, unraveled edges with some tightening-up of the fibers that can be seen and felt, the edges of the examined samples had no indication of being finished.
You also argue that the polyester rags at issue are finished articles and not simply fabrics, and that they may not be classified under Chapter 60, HTSUS. We disagree. Since the rags under consideration have not been “made up” within the meaning of Note 7 to Section XI, they retain their identity as fabrics upon being cut to squares. In several prior rulings fabrics merely cut to a square or rectangular shape and not “made up” were classified according to their component material. See NY D83737, dated October 29, 1998; HQ 086614, dated March 30, 1990; and NY 872566, dated April 1, 1992.
You further argue that the polyester rags at issue are provided for in heading 6310, HTSUS, as “new rags.” You allege that NY N295082, when quoting the requirements of heading 6310, HTSUS, completely omits that goods of this heading can be new rags. You also claim that classification of the products at issue in heading 6310, HTSUS, is consistent with the Explanatory Note to this heading, which provides that products of this heading “are generally fit for use as industrial wipers (e.g., machine wipers).” In this regard, we note that the Explanatory Note to heading 63.10 also provides in relevant part that this heading covers “Rags [which] may consist of articles … so worn out, soiled or torn as to be beyond cleaning or repair, or of small new cuttings (e.g., dressmakers’ or tailors’ snippings).” Accordingly, only rags made of small cuttings, such as dressmakers’ or tailor’s snippings are classified as “new rags” in heading 6310, HTSUS. See HQ H282781, dated September 12, 2017 (classifying trimmings/cuttings of fabric leftovers under heading 6310, HTSUS, because they are “small new cuttings” consistent with the Explanatory Note to heading 63.10).
You also argue that if the polyester rags at issue are not classified in heading 6310, HTSUS, they are provided for in heading 6307, HTSUS. We disagree. While heading 6307, HTSUS, provides for “Other made up articles,” as discussed above the rags under consideration are not “made up” within the meaning of Note 7 to Section XI. In contrast, the three ruling letters that you referenced in support of your position, specifically NY H87296, NY N266569 and NY N270565, concern merchandise that is “made up” and therefore classified in heading 6307, HTSUS.
In accordance with the foregoing, we affirm NY N295082, dated April 11, 2018, which correctly classified the soft knit polyester rags styles R-004004 (blue) and R-004011(red) under subheading 6001.22.00, HTSUS, which provides for “Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fibers.”
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division