CLA-2-52:RR:NC:TP:352 A86309
Mrs. Alice Wagner
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of 100% cotton unbleached plain woven fabric impregnated with plastic resin for use as tack cloths. The fabric is woven in China and impregnated with the United States produced plastic resin in Canada.
Dear Mrs. Wagner:
In your letter dated July 16, 1996, on behalf of your client Don Casselman & Son limited, you requested a classification ruling.
In your correspondence you indicate that you intend to import six different types of tack cloth. All six items will be composed of 100% cotton unbleached plain woven fabric that will be woven in China and imported into Canada for processing. In Canada the woven Chinese fabric will be cut to square or rectangular pieces, impregnated with a US manufactured plastic resin, folded and packed in retail packaging. All six items will be marketed as tack cloths for use in cleaning dust, lint, sand and other contaminants from a variety of surfaces.
Two basic constructions will be used in the manufacture of these products and three different quantities of plastic resin will be used to impregnate the cloths. The first group of cloths will be characterized by being constructed using 7.87 single yarns per centimeter in the warp and 4.72 single yarns per centimeter in the filling. Each of these cloths will be unbleached, plain woven and composed of 100% cotton. They weigh 16.969 g/m2 prior to impregnation. They will vary in the amount of resin with which they have been impregnated. The product which you designate as being lightly impregnated weighs 25.45 g/m2 and based on the data provided has an average yarn number of 49 in the metric system. The product that you designate as being moderately impregnated weighs 28.85 g/m2 and has a calculated average yarn number of 43 in the metric system. The last item in this group which you designate as being heavily impregnated weighs 30.54 g/m2 and has a calculated average yarn number of 41 in the metric system.
The second group of tack cloths are characterized by containing 9.45 single yarns per centimeter in the warp and 7.87 single yarns per centimeter in the filling. Each of these cloths will be unbleached, plain woven and composed of 100% cotton. The cloths weigh 22.107 g/m2 prior to impregnation with the plastic resin. These product will vary only in the amount of resin with which they have been impregnated. The product which you designate as lightly impregnated weighs 33.16 g/m2 and has a calculated average yarn number of 52 in the metric system. The product which you designate as moderately impregnated weighs 37.58 g/m2 and has a calculated average yarn number of 46. The final product which is designated as heavily impregnated weighs 39.79 g/m2 and has a calculated average yarn number of 43 in the metric system.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States,(HTS),defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:
(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:
(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;
Since the plastic which impregnates all six of these products is not visibly to the naked eye except for a change in color, they are not considered to be impregnated, coated, covered or laminated with plastics for the purposes of Heading 5903, HTS.
Note 7 to Section XI defines the expression "made up" for the purposes of the textile section of the Harmonized Tariff Schedules of the United States. It states in part that the term "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)
Based on the above Note it is clear that since these dusters are cut to squares or rectangles they would not be considered made up by operation of Note 7(a).
In addition, the tack cloths would not be considered made up under Note 7(b). The Explanatory Notes, which are the official interpretation of the Harmonized Code at the international level, in interpreting the meaning of Note 7 states in part, when discussing the meaning of produced in the finished state as used in Note 7(b) to Section XI, that:
...rectangular (including square) articles simply cut out from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not to be 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) does not affect their classification.
Since these tack cloths are merely cut to square or rectangular shape, they are not considered "produced in the finished state" and are therefore not "made up" articles and remain classifiable as fabric in the piece.
The applicable subheading for the heavily impregnated tack cloth in the first group with a construction of 7.87 X 4.72 will be 5208.11.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, plain weave, weighing not more than 100 g/m2, of number 42 or lower number, cheesecloth. The duty rate will be 7 percent ad valorem.
The applicable subheading for the other five tack cloths will be 5208.11.4090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, unbleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68, cheesecloth. The duty rate will be 9 percent ad valorem.
All six tack cloths fall within textile category designation 226. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.
Your correspondence also requests a ruling on status of thee tack cloths under NAFTA. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/52.2, HTSUSA.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division