CLA-2 CO:R:C:T 950307 CC 089183
Mrs. Nafees Akhtar
Ainy Inc.
146 Greenway Blvd.
Elmont, NY 11003
RE: Modification of HRL 089183; sewn-together rags classifiable
in Heading 6310
Dear Mrs. Akhtar:
This is in response to your letter of August 27, 1991,
requesting the reconsideration of Headquarters Ruling Letter
(HRL) 089183, which concerned the classification of cotton terry
towels. Samples were submitted for examination.
FACTS:
The merchandise at issue, represented by samples B and C,
measure approximately 15 inches by 20 inches and are composed of
sewn-together rectangular pieces of cotton terry cloth. Some of
the edges are cut and unfinished, and there are some stains on
both samples. You have indicated that these articles will be
used in garages, car washes, workshops, buses, trucks, and
railroads.
In HRL 089183, dated August 20, 1991, we classified the
merchandise at issue under subheading 6307.10.1000 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other made up articles, floorcloths,
dishcloths, dusters and similar cleaning cloths, dustcloths, mop
cloths and polishing cloths, of cotton. You believe that the
merchandise at issue is properly classifiable under subheading
6310.10.2010, HTSUSA, which provides for used or new rags,
sorted, other, of cotton.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6307, HTSUSA, or in Heading 6310, HTSUSA?
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 6310, HTSUSA, provides for used or new rags, among
other articles. The Explanatory Notes, the official
interpretation of the HTSUSA at the international level, state
concerning rags and articles classifiable in Heading 6310 the
following:
(1) Rags of textile fabrics (including knitted or
crocheted fabrics, felt or nonwovens). Rags may consist
of articles of furnishing or clothing or of other old
textile 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).
...
To fall in the heading, these products must be
worn, dirty or torn, or in small pieces. They are
generally fit only for the recovery (e.g., by pulling)
of the fibers (which are usually re-spun), for the
manufacture of paper or plastics, for the manufacture of
polishing materials (e.g., polishing wheels), or for use
as industrial wipers (e.g., machine wipers).
The pieces of fabric are clearly rags. They are dirty,
worn, and torn. In addition, they are to be used as industrial
wipers. The issue is does the sewing of the rags together
create a different article that is not classifiable in Heading
6310.
Heading 6307, HTSUSA, provides for other made up articles.
Note 7 to Section XI, HTSUSA, defines the expression "made up"
for tariff purposes. We found in HRL 089183 that the
merchandise at issue is made up in application of Note 7 to
Section XI. However, the fact that this merchandise is made up
does not compel the conclusion that it must therefore be
classified in Heading 6307. The Explanatory Notes to Heading
6307 state, "This heading covers made up articles of any textile
material which are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature."
Consequently if the merchandise at issue is classifiable in
Heading 6310, then it is precluded from classification in Heading
6307.
We have found nothing in the tariff schedule or the
Explanatory Notes that specifically excludes a made up article
from being classified in Heading 6310. The sewing of the pieces
of fabric does not create a different article; it creates a
larger rag from smaller rags. The merchandise at issue could
still be used as rags for industrial wipers after the pieces of
fabric are sewn together. In addition, the size of the
merchandise at issue, approximately 15 inches by 20 inches, is
similar in size to merchandise we have classified as rags. (See
e.g., HRL 086230 of March 14, 1990, in which a towel measuring 15
inches by 21 inches was classified in Heading 6310 as a rag.)
We find no basis to preclude the merchandise at issue from
being classified in Heading 6310. Consequently it is
classifiable as rags in Heading 6310.
HOLDING:
The merchandise at issue, if sorted, is classified under
subheading 6310.10.2010, HTSUSA, which provides for used or new
rags, sorted, other, of cotton. If not sorted, the merchandise
at issue is classified under subheading 6310.90.2000, HTSUSA,
which provides for used or new rags, other, other. Articles
classified under either of the above subheadings are eligible for
duty free treatment.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
HRL 089183 to reflect the above classification effective with
the date of this letter. However, if after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within 30 days of the date of this letter.
This notice to you should be considered a modification of
HRL 089183 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 089183 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
HRL 089183 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division