CLA-2-60:OT:RR:NC:TA:352
Ms. Maria Ojeda
Quicksilver Americas, Inc.
15362 Graham Street
Huntington Beach, CA 92649
RE: The tariff classification of 100% rayon printed weft knit fabric cut to rectangular shape and marketed as a scarf from Macau.
Dear Ms. Ojeda:
In your letter dated November 20, 2008 you requested a classification ruling.
The submitted sample, designated as style “Immortal” # D881017, is a printed weft knit fabric of single knit construction that is composed of 100% rayon. It has been cut to a rectangular shape measuring 183 centimeters by 41 centimeters. This fabric is characterized by a foil printed design which features silver speckles distributed across the surface of the fabric. Weighing 80 g/m2, this product will be marketed as a women’s scarf.
Note 7 to Section XI defines the term “made up”. It states that:
For the purposes of this section, the expression “made up” means:
Cut otherwise than into squares or rectangles;
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);
Hemmed or with rolled edges, or with knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;
Cut to size and having undergone a process of drawn thread work;
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
Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
Since the item before us for consideration is cut to rectangular shape, it is not considered made up by operation of Note 7(a) to section XI. In addition, although the fabric will be marketed in the condition as imported as a scarf, it is not considered produced in the finished state as required by note 7(b). The Explanatory Notes to Section XI which have been ruled to be the official interpretation of the Harmonized Code at the international level in clarifying the meaning of “produced in the finished state” as used in Note 7 to section XI states:
However, rectangular (including square) articles simply cut out from larger pieces without further working and not incorporating fringes formed by cutting dividing threads are not regarded as “produced in the finished state” within the meaning of the 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 the knit fabric scarf cannot be considered a “made up” article. Consequently, it is excluded from classification as a scarf in chapter 61 by operation of Note 1 to chapter 61 which states “this chapter applies only to made up knitted or crocheted articles”. Since the item before us for consideration cannot be considered “made up”, it is excluded from classification in chapter 61 and remains classifiable as fabric.
The applicable subheading for the weft kit fabric designated as style “Immortal #D881017 will be 6006.44.0085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other knitted or crocheted fabrics, of artificial fibers, printed, other. The duty rate will be 10 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This item falls within textile category 222. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Alan Tytelman at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division