CA-2-63:S:N:N6:349 812844
Mr. Paul Leitner
Continental Agency Inc.
135 Brea Canyon Rd
Walnut, CA 91789
RE: The tariff classification of a surgical towel from India.
Dear Mr. Leitner:
In your letter dated July 17, 1995 on behalf of A Plus
International Inc. you requested a tariff classification ruling.
The submitted sample is a blue rectangular surgical towel.
The towel is made of 100 percent cotton huck weave material and
it measures 36.5 x 66.5 centimeters. The towel is hemmed on
three sides and the fourth is a selvage edge.
In your letter you indicate that the cotton fabric for the
towel is woven, bleached, and dyed in India. The rolls of fabric
are then sent to China where it is cut into rectangles, hemmed,
and finished. Section 12.130 (e) of the Customs Regulations (19
CFR 12.130) states in part..."An article or material usually will
not be considered to be a product of a particular foreign
territory or country, or insular possession of the U.S. by virtue
of merely having undergone any of the following: (i) simple
combing operations, labeling, pressing cleaning or dry cleaning,
or packaging operations, or any combination thereof; (ii) cutting
to length or width and hemming or overlocking fabrics which are
readily identifiable as being intended for a particular
commercial use... (v) dyeing and/or printing of fabrics or
yarns..." Customs has previously held that the country of origin
of surgical towels is the country where the fabric for the towels
is manufactured. Similarly, in this case, we find that the
Indian fabric which is cut, hemmed, and finished in China remains
a product of the country where the fabric was manufactured,
namely India.
The applicable subheading for the surgical towel will be
6307.90.8910, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles, including dress
patterns: other: other: surgical towels; cotton towels of pile or
tufted construction; pillow shells, of cotton; shells for quilts,
eiderdowns, comforters and similar articles of cotton... surgical
towels. The rate of duty will be 7 percent ad valorem.
The surgical towel falls within textile category designation
369. Based upon international textile trade agreements products
of India 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. 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.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport