HQ 082519: Classification of a cloth

us-cbp-cross-rulings-hq-082519HQ 082519: Classification of a clothGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.




                            HQ 082519

                        February 13, 1990




CLA-2  CO:R:C:G  082519 CC

CATEGORY:  Classification

TARIFF NO.:  6307.10.2030

Ms. Selma Larson
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, N.Y.  10038

RE:  Classification of a cloth

Dear Ms. Larson:

     This letter is in response to your inquiry of April 27,
1988, on behalf of Nichimen America Corp., requesting tariff
classification of a cloth made in Japan and packaged in Hong
Kong.  A sample was submitted for examination.

FACTS:

     The sample at issue, which you call a "dusting cloth," is
composed of two pieces of pile fabric, measuring approximately
11 inches by 8 inches, and is sewn together on all four sides.
It is made of 100 percent rayon fabric.  You state that the
merchandise may be used for dusting or polishing.

ISSUE:

     How is the sample cloth classified under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.


     Heading 6307, HTSUSA, covers other made up articles,
including dress patterns.  Note 7 to Section XI (Textiles)
defines "made up" to mean, inter alia, assembled by sewing.  The
sample consists of two pieces of fabric sewn together; thus, it
is made up for the purposes of Heading 6307.

     Subheading 6307.10, HTSUSA, provides for floorcloths,
dishcloths, dusters and similar cleaning cloths.  HRL 085671,
dated January 3, 1990, copy attached, concerned the
classification of merchandise similar to the submitted sample.
In HRL 085671 we stated that a cloth was not precluded from
classification under subheading 6307.10, HTSUSA, merely because
it is made from two pieces of fabric that have been sewn together
on all four sides.  Therefore, the submitted sample is
classifiable under this subheading.

     Subheading 6307.10.10, HTSUSA, provides for dustcloths, mop
cloths, and polishing cloths, of cotton.  Since the submitted
sample is made of rayon, it could not be classified under this
subheading, even if it were considered a dustcloth, mop cloth, or
polishing cloth.   Instead, the submitted sample is classifiable
under subheading 6307.10.20, HTSUSA.

HOLDING:

     The sample at issue is classified under subheading
6307.10.2030, HTSUSA, which provides for other made up articles,
floorcloths, dishcloths, dusters, and similar cleaning cloths,
other, other.  The rate of duty is 10.5 percent ad valorem.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division


Enclosure





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