HQ 083862: Classification of umbrella fabric

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 083862

                                    June 12, 1989


          CLA-2:CO:R:C:G  083862  SR

          CATEGORY:  Classification

          TARIFF NO.:  5407.42.00

          Mr. Walter Zimmer
          J.J. Gavin & Co., Inc.
          130 Church Street
          New York, N.Y. 10007-2221

          RE: Classification of umbrella fabric

          Dear Mr. Zimmer:

               This is in reference to your letter dated February 14, 1989,
          requesting the tariff classification of nylon fabric for umbrella
          covers under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is nylon fabric that will be used
          to make umbrella covers.  The sample that was submitted is
          constructed of 100 percent nylon woven fabric imported in a 30
          inch width and hemmed along two sides.  The article is imported
          in continuous length to be cut in half for use in the
          manufacturing of umbrella covers.

          ISSUE:

               Whether the fabric is considered "made-up" for tariff
          purposes.

          LAW AND ANALYSIS:

               Section XI, Note 7(c) states that for the purposes of this
          section the expression "made-up" means hemmed or with rolled
          edges, or with a knotted fringe at any of the edges, but
          excluding fabrics the cut edges of which have been prevented from



















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          unraveling by whipping or by other simple means.  The merchandise
          at issue has been hemmed on the two seams running the length of
          the fabric; however, the two ends that run the width of the
          fabric are not hemmed.

               HRL 083013 dated March 20, 1989, dealt with irrigation dam
          material that was imported in 150 foot rolls.  The material in
          this case had an 8 inch hem along one length of the fabric that
          created a pocket in which a piece of wood could be inserted to
          hold the dam in place.  This ruling stated that this sheeting
          material was hemmed along its entire length for a specific
          utilitarian purpose and the hemming was necessary for the
          intended use of the merchandise, therefore, the sheeting was
          found to be an article rather than a material.

               The merchandise at issue, like the irrigation dam material,
          is hemmed on the side, however, the hem in the umbrella fabric
          serves only to prevent the material from unravelling and does not
          dedicate the material to a specific use.  Beacause this hem does
          not serve a specific utilitarian purpose it cannot be considered
          a "made-up" article for tariff purposes.

          HOLDING:

               The merchandise at issue is classified under subheading
          5407.42.00, HTSUSA as woven fabrics of synthetic yarn, other
          woven fabrics containing 85 percent or more by weight of
          filaments of nylon, dyed.  The statistical suffix depends on the
          weight of the fabric.  The rate of duty is 17 percent ad valorem.
          The textile category number is 620.

               Due to the changeable nature of the statistical annotation
          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.
                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division