CLA-2 RR:TC:TE 960170 CAB
Jean D. Duncan, CHB
Jean D. Duncan Customs Brokers, Inc.
P.O. Box 20696/Atlanta Airport
Atlanta, GA 30320
RE: Classification of toweling fabric; Heading 5802; Heading 6307
Dear Ms. Duncan:
This is in response to your inquiry of December 11, 1996,
requesting a tariff classification ruling for certain fabric on
behalf of Unitex International, Inc., in accordance with the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for examination.
FACTS:
The merchandise at issue is either 100 percent cotton or 80
percent cotton/20 percent polyester woven terry toweling fabric.
The fabric is imported in material lengths which are hemmed along
the edges. The fabric is also imported in various widths. After
Customs unstitched both hems, we found that one of the edges was
a finished selvage before being hemmed while the other edge was a
cut edge before being hemmed. The selvage on the fabric is a -inch wide portion along the edge that has no pile yarns, is woven
more tightly than the remainder of the fabric, and encloses the
weft yarns to prevent the edge from unraveling.
ISSUE:
Whether the instant fabric is classifiable under Heading
5802, HTSUSA, as terry toweling fabric or as an other made up
article of Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
Heading 5802, HTSUSA, provides for, among other things,
terry towelings and similar woven terry fabrics, other than
narrow fabrics of heading 5806. The fabrics classifiable under
Heading 5802, HTSUSA, are fabrics in the piece that are not
considered "made up" for purposes of tariff classification.
Heading 6307, HTSUSA, provides for other made up textile articles
not more specifically provided for elsewhere in the tariff.
Section XI, Note 7, HTSUSA, states the following:
For the purposes of this section, the expression "made up"
means:
(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,
tablecloths,
scarf
squares,
blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding
fabrics
the
cut
edges
of
which
have
been
prevented
from
unravelling by
whipping
or by
other
simple
means;
(d) Cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of
identical material joined end
to end and piece goods
composed of two or more
textiles assembled in layers,
whether or not padded); or
(f) Knitted or crocheted to shape, whether presented as
separate items or in the form of a number of items in
length.
To be properly classifiable under Heading 6307, HTSUSA, a
good must be "made up" for tariff classification purposes.
According to Note 7(c), in order to be considered "made up", a
good must be hemmed or with rolled edges, or with a knotted
fringe at any of the edges, but excluding fabrics the cut edges
of which have been prevented from unravelling by whipping or by
other simple means.
In this instance, the subject fabric is hemmed. However,
after conferring with the importer concerning the purpose of the
hemming, Customs ascertained that the hemming was done to prevent
unravelling and does not dedicate the fabric to a specific use.
Consequently, this fabric cannot be considered "made-up" for
tariff classification purposes and Note 7(c) is not applicable.
See, HQ 083013, dated March 20, 1989, which dealt with irrigation
dam material which was hemmed along its entire length. Customs
determined that since the hemming was done for a specific
utilitarian purpose and was necessary for the intended use of the
merchandise, the merchandise was classifiable as an article
rather than a material. See also, HQ 083862, dated June 12,
1989, which concluded that hemmed fabric used in the construction
of umbrellas was not considered a "made-up" article for tariff
classification purposes since the hem in the fabric served only
to prevent the material from unravelling and did not dedicate the
fabric to a specific use. Since the subject material is not
considered "made-up", it is not classifiable under Heading 6307,
HTSUSA. The material is properly classifiable under Heading
5802, HTSUSA.
HOLDING:
Based on the foregoing the instant fabric is properly
classifiable under subheading 5802.19.0000, HTSUSA, which
provides for terry toweling and similar woven terry fabrics, of
cotton, other. The applicable rate of duty is 10.6 percent ad
valorem and the textile restraint category is 224.
The 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 updated weekly and is available 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 importing the merchandise to determine
the current applicability of any import restraint requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division