CLA-2-52:S:N:N6:352 890044
Mr. Dean McColum
G. S. Company USA, Ltd.
5341 Derry Avenue #M
Agoura Hills, CA 91301
RE: The tariff classification of woven cotton fabric from China.
Dear Mr. McColum:
In your letter dated September 7, 1993, you requested a classification
ruling.
You have submitted four samples of woven fabric identified as US
Pharmacopia XXll Type Vll Absorbent Gauze. The samples are identical in
construction and vary only in length. This merchandise is composed of 100%
bleached cotton. It is plain woven and manufactured using 40/1 c.c. yarns in
both the warp and filling. Customs laboratory analysis reveals that this
product weighs 17.15 g/m2. The fabric contains 8.6 single yarns per
centimeter in the warp and 4.7 single yarns per centimeter in the filling.
The average yarn number has been calculated to be 75 in the metric system.
It will be imported in 91.44 centimeter widths. Your correspondence
indicates that this product is used primarily in hospitals and other medical
laboratory environments. After importation, the gauze fabric will be
sanitized and repackaged for sale to the ultimate consumer. This fabric is
not impregnated or coated with any pharmaceutical substances.
Your letter of inquiry further states that you believe the gauze fabric
would be classified under subheading 3005.90.5090 Harmonized Tariff Schedule
of the United States (HTS). Since the product will be sanitized and
repackaged after importation and before sale to the ultimate consumer,
HTS#3005.90.5090 is not applicable.
Section XI, Note 7 of the HTS, defines the expression "made up" textile
articles. Note 7 states in part that "made up" means:
(a) cut otherwise than into squares and rectangles;
(b) produced in the finished state ready for use (or merely needing
separation by cutting dividing threads) without sewing or other
working....
This merchandise does not qualify as a "made up" textile article under
Note 7 (a) since it is cut into rectangles. In addition, in explaining the
meaning of "produced in the finished state", the Explanatory Notes to Section
XI states in part 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 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.
It is therefore clear that this item would not be considered "made up" by
either Note 7 (a) or 7 (b) and would remain classifiable as fabric.
The applicable subheading for all four lengths of the woven fabric will
be 5208.21.6090, HTS, which provides for woven fabrics of cotton, containing
85 percent or more by weight of cotton, weighing not more than 200 g/m2,
bleached, plain weave, weighing not more than 100 g/m2, of number 69 or
higher number, cheesecloth. The duty rate will be 13.5 percent ad valorem.
This textile product falls within textile category designation 226.
Based upon international textile trade agreements, products of China are
subject to quota restrictions and visa requirements.
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.
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