CLA-2-56:RR:NC:TA:350 B88423
Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of a nonwoven wiping cloth, from Japan.
Dear Mr. Heck:
In your letter dated August 6, 1997, you requested a classification ruling.
The instant sample, as described in your letter, consists of a nonwoven wiping cloth composed of 50% nylon/50% polyester man-made fibers, by weight. The cloth measures approximately 30 cm x 35 cm. We informally weighed the sample and found it to weigh approximately 98 grams per square meter. You write that these cloths will be used at your musical instrument manufacturing facility to do the final polishing of the brass instruments before their being wrapped in plastic and placed into their respective cases for transport and sale.
You argue in your correspondence that these wiping cloths, being a square or rectangle ready to use, are provided for in heading 6307... as "other made up articles" based on Section XI note 7 (b) (which defines the expression "made-up"). This note reads, in part, "Produced in the finished state, ready for use..." Further, you cite Headquarters ruling 085384 of October 20, 1989 in support of your claim.
This October 20th ruling modified a still earlier HRL, 084681 of August 10, 1989, in which squares or rectangles of nonwoven material, ready-to -use were classified as fabric or piece goods. The modification letter, at that time, placed a particular interpretation on Section XI Note 7(b) that "produced in the finished state" meant at the time of importation of the now ready to use product and not at the time of production.
However, a subsequent addition was made to Explanatory Note 7 (the Explanatory Notes are considered to be an official interpretation of the Tariff language) clarifying the issue of "made-up". The full note reads as below with the addition in bold type.
(2) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products 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 by simply cutting the dividing threads, are also considered as "made up" articles.
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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. (Emphasis added).
Although the edges of your cloth are slightly irregular and not "ruler straight", the overall effect is insignificant with the item appearing as a square to the casual observer. The inherent property of a nonwoven of this type construction is that it does not ravel. These goods are considered square or rectangular and thereby piece goods for tariff purposes.
The applicable subheading for the product, therefore, will be 5603.93.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, ..., of other than filaments, weighing more than 70 g/m2 but not more than 150 g/m2. The duty rate will be 5 percent ad valorem.
This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of Japan 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 George Barth at 212-466-5884.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division