CLA-2 CO:R:C:G 083887 JS
TARIFF NO: 5807.10.1020
Mr. Dennis Macias
Expeditors International
of Washington, Inc.
880 Hinckley Road
P.O. Box 4389
Burlingame, CA. 94011-4389
RE: Classification of Labels - Modification of NYRL 831363
Dear Mr. Macias:
On September 12, 1988, a classification was issued (NYRL
831363) classifying various jacquard woven polyester labels
intended for use on clothing in subheading 6307.90.3020, which
provides for other made up articles, other, labels, other. Upon
further consideration, that classification is determined to be
in error.
FACTS:
The samples submitted with your request were several
jacquard woven polyester labels. The labels depict various
names, designs and letters, and are intended for use on clothing.
Each label is rectangular in shape, with two selvaged edges and
no embroidery. Two sides of each label are folded over and heat
set.
ISSUE:
Are woven polyester clothing labels considered "made up" for
purposes of classification under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is to be determined first in
accordance with the terms of the headings of the tariff and
any relevant section or chapter notes. Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRI's, taken in order.
GRI 3 states, in pertinent part:
When, by application of Rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description.
Heading 5807 provides for labels, badges and similar
articles of textile materials, in the piece, in strips or cut to
shape or size, not embroidered. Explanatory Note (2) in heading
5807 states that "They must be in the piece, in strips (as is
usually the case) or in separate units obtained by cutting to
size or shape but must not otherwise be made up."
In determining whether the labels are considered "made up",
we turn to Section XI Note 7(c) which lists "hemmed" as one of
the features that constitute "made up". This office has taken
the position that the folding over of two sides and heat setting
of the labels is not considered hemming as contemplated by the
drafters of the HTSUSA. We believe the hem should be sewn in
order to constitute hemming, even though the fold will be sewn
when the label is sewn to the garment. Therefore, the sample
labels are not considered made up, and are precluded from
classification in heading 6307, HTSUSA.
HOLDING:
For the above stated reasons, and pursuant to 19 CFR
177.9(d), NYRL 831363 is modified to reflect that the subject
labels are properly classifiable under subheading 5807.10.1020,
HTSUSA, which provides for labels, badges and similar articles of
textile materials, in the piece, in strips or cut to shape or
size, not embroidered, woven, labels, of man-made fibers. The
textile category is 669 and the applicable rate of duty is 9 per
cent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact you local Customs office prior to
importation of this merchandise to determine the current status
of any import restraints or requirements.
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 issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division