CLA-2 CO:R:C:T 950720
Mr. Bernard R. Nottling, Account Manager
Rudolph Miles & Sons, Inc.
P. O. Box 144
El Paso, Texas 20012
RE: Classification of 100% nonwoven polyester plant sleeves;
Heading 6307
Dear Mr. Nottling:
In your letter of October 24, 1991, you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for plant sleeves to be imported
from Mexico on behalf of your client, Assemble in Mexico. You
submitted a sample of the cut plant sleeves along with your
letter.
FACTS:
The submitted samples are made of 100% nonwoven polyester
fabric. They are cone shaped and open at both ends. They
measure approximately 22 inches high, 19 inches in width at the
larger opening and 7 inches at the smaller opening. There is a
sewn seam along the height at the cone.
The sleeves are used by growers for the protection and
handling of potted house or flower plants. After the plant is
grown, the potted plant is dropped into the sleeve which protects
the plant and serves as a handling device. The plants are
handled by the sleeve to prevent damage to the foliage.
The plant sleeves are made of United States fabric which is
cut and sewn in Mexico. The nonwoven fabric is sent to Mexico
in rolls. In the Mexican facility, the material is unrolled and
stacked on a cutting table. The fabric layers are cut to a
specified pattern. The individual cut panels are folded, long
edge to long edge, and sewn to make an open bottom textile cone.
The individual sleeves are stapled onto a wooden or fiberboard
strip and packaged for importation, fifty sleeves on each strip.
All sleeves will be imported in this condition, not individually.
The strip is used to hang the sleeves on a worker's belt; the
individual sleeves are pulled off the strip as needed.
ISSUE:
What is the HTSUSA classification of the plant sleeves?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The Explanatory Notes (EN), the official international
interpretation of the tariff, for Heading 6307, HTSUSA, which
covers other made up articles of textile fabric, 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."
Section Note 7(e) of Section XI, HTSUSA, which covers
textiles and textile articles, defines the term "made up" to mean
"assembled by sewing...." The instant plant sleeves meet this
definition.
Inasmuch as there are no more specific provisions covering
the plant sleeves, they are classified in Heading 6307, HTSUSA,
by virtue of GRI 1.
HOLDING;
The plant sleeves are classified in the provision for other
made up articles, including dress patterns: other: other: other:
other, in subheading 6307.90.9480, HTSUSA, dutiable at the rate
of 7 percent ad valroem.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division