HQ 083524: Classification of cloth squares

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 083524

                                        June 12, 1989


          CLA-2 CO:R:C:G  083524 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6307.90.9030

          Mr. David Seidler
          The Grady-Travelers Company
          146 Stewart Avenue
          Brooklyn, New York 11237

          RE:  Classification of cloth squares

          Dear Mr. Seidler:

                This ruling letter is in reference to your request of
          December 30, 1988, for classification under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA), for woven jute
          squares and hessian cloth squares.  NYRL 835623 of January 24,
          1989, classified the woven jute squares.  This ruling letter
          addresses the classification of hessian cloth squares.  A sample
          produced in India, Bangladesh, Phillippines or Thailand was
          submitted for examination.

          FACTS:

                The sample at issue is hessian cloth squares composed of
          plain woven 100 percent jute products.  They will be imported in
          square shapes only, with dimensions varying from 28 by 28 inches
          to 72 by 72 inches.  Two of the edges have selvages while the
          other two edges are raw-cut.  The squares are intended to be used
          by nurseries to wrap the root systems of plants and trees.  The
          squares in their imported condition will not be further cut or
          processed.

          ISSUE:

                Whether the merchandise at issue is classified under the
          provision for made-up articles.     















                                         -2-

          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 is determined
          according to the terms of the headings and any relative section
          or chapter notes.  Section XI provides for textiles and textile
          articles.  Note 7 to Section XI states that for purposes of this
          section, the expression "made up" means:

                      (a) cut otherwise than into squares or rectangles

                      (b) produced in the finished state, ready for use
                          (or merely needing separation by cutting dividing
                          threads) without sewing or other working;

                      (c) hemmed or with rolled edges, but excluding
                          fabrics the cut edges of which have been
                          prevented from unraveling by whipping or by other
                          simple means;

                      (d) cut to size and having undergone a process of
                          drawn thread work

                      (e) assembled by sewing, gumming or otherwise, or

                      (f) knitted or crocheted to shape, presented in the
                          form of a number of items in the length.

                It is our opinion that part (a) above only applies to those
          squares and rectangles that require further cutting or sewing or
          other processing to be adapted for their intended use.  The
          condition of the merchandise at issue is considered in its
          finished state at the time of importation because no further
          cutting or processing will take place.  It is ready for its
          intended use of covering the roots of plants and trees.

                Furthermore, the Explanatory Notes which constitute the
          official interpretation of the tariff at the international level,
          state for Section XI, Note 7, that dusters, scarf squares,
          towels, tablecloths and blankets are considered made-up articles
          even though they are cut into squares and rectangles.  The
          determining factor is whether any more processing such as sewing
          or cutting is required before the article is adapted for its
          intended use.  With respect to the merchandise at issue it is
          ready for use, and therefore it is considered made-up and will be
          classified accordingly.















                                         -3-

          HOLDING:

                The merchandise at issue is classified under subheading
          6307.90.9030, HTSUSA, which provides for other made-up articles,
          including dress patterns, other, other, other, and dutiable at
          the rate of 7 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division