CLA-2 CO:R:C:G 087477 CC
Mr. F. Duane Trout
Cypress Corporation
The Superior Building
815 Superior Ave., N.E.
Cleveland, OH 44114
RE: Classification and country of origin of a surgical towel;
classifiable in Heading 6307; cutting, sewing, and
finishing operations do not substantially transform
Dear Mr. Trout:
This letter is in response to your inquiry of April 30,
1990, requesting tariff classification and country of origin
determinations for a surgical towel. A sample was submitted for
examination.
FACTS:
The sample at issue is a surgical towel made of 100 percent
cotton fabric. It measures 17 inches by 27 inches and is hemmed
on all sides. The sample towel is highly absorbent and is dyed
blue. You state that its primary use is for surgical procedures
in the medical profession.
The fabric for the towels is produced in China. The dyed
and unmarked fabric is imported into American Samoa in rolls 36
inches wide by 250 meters long. All cutting, sewing, and
finishing operations are performed in Samoa.
ISSUE:
Whether the sample surgical towel is classifiable in Heading
6307 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
What is the country of origin of the merchandise at issue?
LAW AND ANALYSIS:
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, HTSUSA, provides for other made up articles.
We have ruled that surgical towels are classifiable in this
heading. (See Headquarters Ruling Letter (HRL) 082564, dated
December 1, 1988, and HRL 082556, dated November 21, 1988.)
Therefore the surgical towel at issue is classifiable in Heading
6307.
Section 12.130 of the Customs Regulations (19 CFR 12.130)
provides that a textile product that is processed in more than
one country or territory shall be a product of that country or
territory where it last underwent a substantial transformation.
A textile product will be considered to have undergone a
substantial transformation if it has been transformed by means of
substantial manufacturing or processing operations into a new and
different article of commerce.
In HRL 086132, dated February 22, 1990, we ruled that
cutting, hemming, and performing finishing operations on
surgical towels did not constitute substantial manufacturing or
processing operations; consequently, no substantial
transformation took place where these operations were performed.
Therefore the surgical towel at issue is not substantially
transformed in American Samoa, and the country of origin is
China.
HOLDING:
The sample surgical towel is classified under subheading
6307.90.8710, HTSUSA, which provides for other made up articles,
including dress patterns, other, other, surgical towels, cotton
towels of pile or tufted construction, surgical towels. The rate
of duty is 7 percent ad valorem, and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
The country of origin of the submitted merchandise is China.
The holding set forth above applies only to the specific
factual situation and merchandise identified in the ruling
request. This position is clearly set forth in section
177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)). This
section states that a ruling letter is issued on the assumption
that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect. Should it subsequently be
determined that the information furnished is not complete and
does not comply with 19 CFR 177.9(b)(1), the ruling will be
subject to modification or revocation. In the event there is a
change in the facts previously furnished this may affect the
determination of country of origin. Accordingly, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).
Sincerely,
John Durant, Director
Commercial Rulings Division