HQ 951292: Classification and country of origin of shop towels; classifiable in Heading 6307

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 951292

                          June 19, 1992



CLA-2  CO:R:C:T   951292  CC

CATEGORY:  Classification

TARIFF NO.:  6307.10.2005 

Jack Seymour
Director of Purchasing
American Uniform Co.
P.O. Box 2130 
Cleveland, TN 37320-2130

RE:  Classification and country of origin of shop towels;
     classifiable in Heading 6307

Dear Mr. Seymour:

     This letter is in response to your inquiries, requesting the
tariff classification and country of origin of shop towels. 
Samples were submitted for examination.

FACTS:

     According to your submissions, 100 percent cotton, woven,
greige, osnaburg fabric that is 95 centimeters wide will be made
in Pakistan.  The fabric will be sent to Jamaica, where it will
be cut into squares 45 centimeters in length on each side.  Each
square will have one selvage edge.  The remaining three edges
will be finished with an overlock stitch.  The finished shop
towels will then be imported into the United States.  

ISSUE:

     What is the classification of the merchandise at issue under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?

     What it the country of origin of the merchandise at issue?
 



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, provides for other made up articles. 
Subheading 6307.10.2005, HTSUSA, provides for cotton shop towels
dedicated for use in garages, filling stations and machine shops. 
The merchandise at issue is made of plain woven coarse fabric of
nonpile construction.  Osnaburg fabric provides a low-grade, low-
cost, effective wiping cloth for garages and machine shop
purposes.  It is the class or kind of article known as shop
towels.  Therefore it is classifiable under subheading
6307.10.2005, HTSUSA.

     Country of origin determinations for textile products are
subject to Section 12.130 of the Customs Regulations (19 CFR
12.130).  Section 12.130(b) provides that a textile product that
is processed in more than one country or territory shall be a
product of that country or territory where it last underwent a
substantial transformation.  A textile product will be considered
to have undergone a substantial transformation if it has been
transformed by means of substantial manufacturing or processing
operations into a new and different article of commerce.  

     Section 12.130(d) of the Customs Regulations sets forth
criteria in determining whether a substantial transformation of a
textile product has taken place.  This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.  

     Section 12.130(d)(1) states that a new and different article
of commerce will usually result from a manufacturing or
processing operation if there is a change in:

(i) Commercial designation or identity,
(ii) Fundamental character or 
(iii) Commercial use.  

     Section 12.130(d)(2) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:

(i) The physical change in the material or article as a
result of the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.


(ii) The time involved in the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.

(iii) The complexity of the manufacturing or processing
operations in each foreign territory or country, or insular
possession of the U.S.

(iv) The level or degree of skill and/or technology required
in the manufacturing or processing operations in each
foreign territory or country, or insular possession of the
U.S.

(v) The value added to the article or material in each
foreign territory or country, or insular possession of the
U.S., compared to its value when imported into the U.S.

     Cutting and hemming the fabric are not substantial
manufacturing or processing operations that create a new and
different article in Jamaica.  The last substantial
transformation occurs in Pakistan, where the fabric is made. 
Consequently the country of origin for this merchandise is
Pakistan.

HOLDING:

     The merchandise at issue is classified under subheading
6307.10.2005, HTSUSA, which provides for other made up articles,
other, shop towels dedicated for use in garages, filling stations
and machine shops, of cotton.  The rate of duty is 10.5 percent
ad valorem, and the textile category is 369.

     The country of origin of the merchandise at issue is
Pakistan.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or 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.

     The holding set forth above applies only to the specific
factual situation and merchandise identified in the ruling
request.  This position is clearly set forth in section          
177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)).  This
section states that a ruling letter is issued on the assumption
that all of the information furnished in connection with the
ruling request and incorporated in the ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.  Should it subsequently be
determined that the information furnished is not complete and
does not comply with 19 CFR 177.9(b)(1), the ruling will be
subject to modification or revocation.  In the event there is a
change in the facts previously furnished this may affect the
determination of country of origin.  Accordingly, it is
recommended that a new ruling request be submitted in accordance
with section 177.2, Customs Regulations (19 CFR 177.2).


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division