CLA-2 CO:R:C:T 088280 CMR
Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, New Jersey 07114
RE: Classification of 100 percent cotton muslin strips
Dear Mr. Feder:
This ruling is in response to your letter of November 12,
1990, on behalf of AT International, requesting classification of
100 percent cotton muslin strips to be imported from the Union of
Soviet Socialist Republics (USSR).
FACTS:
The merchandise at issue consists of 100 percent cotton
muslin strips measuring 11" by 3.5" and with pinked edges. The
strips are used in the cosmetology industry for the removal of
hair. The strips are not treated in anyway.
The strips are made from 100 percent unbleached cotton
muslin fabric. The fabric is a not napped, plain weave which is
woven on an unprogrammable loom using all single threads (warp
and weft) of uncombed yarns. The fabric weighs 125 grams per
square meter. The width of the original fabric prior to cutting
the strips is 113 centimeters.
The strips will be packaged 100 strips to a transparent
plastic package with one hundred packages packed in a cardboard
box. The goods will be sold as packages of 100 strips and each
package will have a paper label enclosed.
ISSUE:
Are the muslin strips classifiable as other made up articles
in heading 6307, HTSUSA, or as woven cotton fabric weighing not
more than 200 grams per meter squared?
-2-
What are the marking requirements for the packaging of the
muslin strips?
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, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Note 7, Section XI, HTSUSA, defines the expression "made up"
for purposes of the section, in pertinent part, as:
(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, table cloths, scarf squares,
blankets);
* * * * * * *
The Explanatory Notes for Section XI further clarify the
meaning of "made up" as follows:
(1) Merely cut, otherwise than into squares or rectangles,
for example, dress patterns of textile material;
articles with their edges pinked (e.g. certain dusters)
are also regarded as made up.
* * * * * * *
It is the position of Customs that items (a) and (b) of Note
7 to Section XI provide separate alternative tests for deter-
mining whether an article is "made up" for purposes of that
section. While the goods at issue fail to meet the requirement
of item (b), i.e., produced in the finished state, following the
Explanatory Notes, the goods do meet the requirement of item (a).
Although the goods are merely cut into rectangles, they are
articles with their edges pinked. As such, they clearly fall
within (a) to Note 7 as interpreted by the Explanatory Notes.
The goods at issue are cut from fabric measuring 113
centimeters in width into rectangular strips. Following Note 7,
Section XI, HTSUSA, the strips do fall within the meaning of
"made up" as applied to Section XI. The Explanatory Notes quoted
above strengthen this determination.
-3-
Regarding your question of the marking requirements, there
is insufficient information provided to answer your question.
Customs needs to know who the ultimate purchaser will be and how
that ultimate purchaser will receive the muslin strips, i.e., in
packages of 100 strips or in cartons containing the packages of
strips.
Please provide the above information and direct your marking
inquiry to:
U.S. Customs Service
Value & Marking Branch
1301 Constitution Avenue, N.W.
Washington, D.C. 20229
HOLDING:
The muslin strips at issue are classifiable as "made up"
for tariff purposes and are, therefore, classified in subheading
6307.90.9480, HTSUSA, as other made up articles, other, other.
The goods are dutiable at 7 percent ad valorem.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division