HQ 951313: Classification of labels; classifiable in Heading 5807

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 951313

                          July 7, 1992




CLA-2  CO:R:C:T   951313  CC

CATEGORY:  Classification

TARIFF NO.:  5807.10.1020

Tommy Lai
Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE:  Classification of labels; classifiable in Heading 5807

Dear Mr. Lai:

     This letter is in response to your inquiry of March 3, 1992,
on behalf of Kinney Service Corp. and The Children's Place,
requesting the tariff classification of labels.  Samples were
submitted for examination and are returned to you as requested.

FACTS:

     The submitted samples are jacquard woven polyester labels.
They depict various names and designs, and appear to be used on
clothing.  These labels are rectangular in shape, with two
selvaged edges and no embroidery.  Two sides of each label are
folded over and heat set.

ISSUE:

     Whether the submitted merchandise is classifiable in Heading
5807 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), Heading 6217, HTSUSA, or Heading 6307,
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 5807, HTSUSA, provides for labels, badges and
similar articles of textile materials, in the piece, in strips or
cut to shape or size, not embroidered.  Heading 6217, HTSUSA,
provides for other made up clothing accessories; parts of
garments or of clothing accessories, other than those of Heading
6212.  Heading 6307, HTSUSA, provides for other made up articles.
To be classifiable in Heading 6217 or Heading 6307, the submitted
labels must be considered "made up" in accordance with Note 7 to
Section XI.

     In Headquarters Ruling Letter (HRL) 083887, dated November
29, 1989, we ruled on the classification of labels similar to the
ones at issue.  Concerning the issue of whether such labels are
considered "made up", we stated the following in that decision:

          In determining whether the labels are considered
     "made up", we turn to Section XI Note 7(c) which lists
     "hemmed" as one of the features that constitute "made
     up".  This office has taken the position that the
     folding over of two sides and heat setting of the labels
     is not considered hemming as contemplated by the
     drafters of the HTSUSA.  We believe the hem should be
     sewn in order to constitute hemming, even though the
     fold will be sewn when the label is sewn to the garment.
     Therefore, the sample labels are not considered made up,
     and are precluded from classification in heading 6307,
     HTSUSA.

     The labels at issue are very similar to the ones of
HRL 083887; all of the labels have two of their sides folded over
and heat set.  Consequently, the submitted labels are not made up
for classification purposes and are not classifiable in Heading
6217 or Heading 6307.  Instead, the submitted labels are
classifiable in Heading 5807.

HOLDING:

     The submitted labels are classified under subheading
5807.10.1020, HTSUSA, which provides for labels, badges and
similar articles of textile materials, in the piece, in strips or
cut to shape or size, not embroidered, woven, labels, of man-made
fibers.  The rate of duty is 9 percent ad valorem, and the
textile category is 669.

     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.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division