CLA-2 CO:R:C:T 950786 CRS
Robert E. Burke, Esq.
Kazumune V. Kano, Esq.
Barnes, Richardson & Colburn
200 East Randolph Drive
Suite 7920
Chicago, Illinois 60601
RE: Cleaning cloth; nonwovens; made up articles; Note 7, Section
XI, HTSUSA; HRL 085384.
Dear Mr. Burke:
This is in response to your letter dated November 25, 1991,
on behalf of Shima American Corporation, in which you requested a
tariff classification ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The merchandise in question is a rectangular cleaning cloth
made from a synthetic nonwoven fabric (vinylon) impregnated with
polyvinyl alcohol (PVA). The fabric comprises 65 percent of the
weight of the finished cloth, the coating 35 percent. The cloth
is then treated with a moistening agent and sealed in an airtight
plastic package. The cloth is manufactured in Japan.
ISSUE:
The issue presented is whether the merchandise in question
is classifiable as a nonwoven of heading 5603, HTSUSA, or whether
it is made up within the meaning of Note 7, Section XI, HTSUSA,
such that it is classifiable in heading 6307, HTSUSA.
LAW AND ANALYSIS:
Heading 6307, HTSUSA, is a residual provision covering other
made up textile articles that are not more specifically included
elsewhere in Section XI, HTSUSA. Note 7(b), Section XI, defines
the expression "made up" to include goods produced in a finished
state, ready for use. The article in question is a cloth made
from nonwoven material and coated with PVA, which in combination
with the vinylon material, acts as an absorbing agent. The cloth
is then treated with a moistening agent and packed in an airtight
plastic package. Customs has considered similar articles to be
"made up" within the meaning of Note 7(b). E.g., Headquarters
Ruling Letter (HRL) 085384 dated October 20, 1989.
Nevertheless, the Explanatory Notes (EN), which although not
legally binding, constitute the official interpretation of the
Harmonized System at the international level (four and six
digits), impose constraints on the type of goods which may be
considered produced in the finished state, at General Explanatory
Note II(2), Section XI:
[P]roducts knitted or crocheted directly to shape and
certain dusters, towels, table cloths, scarf squares,
blankets, etc., with threads along the warp left
unwoven or the weft edges cut to form a fringe. Such
articles may have been woven separately on the loom,
but may also have been simply cut from lengths of
fabric which have bands of unwoven threads (generally
warp threads) at regular intervals. These lengths of
fabric, from which ready-made articles of the types
described above may be obtained simply by cutting the
dividing threads, are also considered as "made up"
articles.
However, rectangular (including square) articles
simply cut out from larger pieces without other working
and not incorporating fringes formed by cutting
dividing threads are not regarded as "produced in the
finished state" within the meaning of this Note. The
fact that these articles may be presented folded or put
up in packings (e.g., for retail sale) does not affect
their classification.
The instant cleaning cloth is cut from a larger piece of nonwoven
fabric without other working. Consequently, Customs does not
consider the cloth to be "made up" within the meaning of Note
7(b), Section XI.
Heading 5603, HTSUSA, provides for nonwovens, whether or not
impregnated, coated, covered or laminated. The cleaning cloth at
issue is made from nonwoven fabric. It is not a made up article
of heading 6307. The Explanatory Notes provide in relevant part
at EN 56.03 that:
Except where they are covered more specifically by
other headings in the Nomenclature...heading [5603]
covers nonwovens in the piece, cut to length or simply
cut to rectangular (including square) without other
working, whether or not presented folded or put up in
packings (e.g., for retail sale)....
Accordingly, the cleaning cloth in question is classifiable as a
nonwoven. HRL 085384 will be revoked in conformity with the
foregoing.
HOLDING:
The cleaning cloth in question is classifiable in subheading
5603.00.9090, HTSUSA, under the provision for nonwovens, whether
or not impregnated, coated, covered or laminated; other; other;
other; of staple fibers. It is dutiable at the rate of 12.5
percent ad valorem and is subject to textile category 223.
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.
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