us-cbp-cross-rulings-hq-084743•HQ 084743: Classification of woven patchwork fabric
HQ 084743: Classification of woven patchwork fabric
us-cbp-cross-rulings-hq-084743HQ 084743: Classification of woven patchwork fabricGuidance
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 084743
June 21, 1989
CLA-2 CO:R:C:G 084743 HP
CATEGORY: Classification
TARIFF NO.: 6307.90.9030
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045
RE: Classification of woven patchwork fabric
Dear Mr. Langtry:
This is in reply to your letter of May 12, 1989 to our Los
Angeles office, concerning the tariff classification of woven
patchwork fabric, produced in India, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Reference your
client Hoffman California Fabrics of Mission Viejo, CA.
FACTS:
The merchandise at issue consists of alternating squares of
two different materials. The squares, approximately two inches
per side, are stitched together to form a continuous fabric. The
materials will both be of 100 percent powerloom not combed and
not napped woven cotton. Both will weigh 142 g/m2. The number
of warp ends will be 47.2/cm2 with 22 filling picks/cm2. Both
materials will have an average yarn number of 48. The yarn size
will be 2/40s x 20. Both will be of plain weave. One of the
fabrics will be of yarns of different colors; the other of solid
printcloth of dyed yarns. The fabric will be imported in bolts
and sold as cloth.
ISSUE:
Whether the fabric is considered "made up" for purposes of
HTSUSA classification?
LAW AND ANALYSIS:
Heading 6307, HTSUSA, provides for other made up articles,
of textiles. Made up articles are excluded from classification
under Chapters 50 through 55, HTSUSA. The General Rules of
Interpretation (GRI's) to the HTSUSA govern the classification of
goods in the tariff schedule. Goods which cannot be classified
in accordance with GRI 1 are to be classified in accordance with
subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Note 7 to Section XI provides that:
For the purposes of [Section XI], 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 (for
example, certain dusters, towels, tablecloths,
scarf squares, blankets);
(c) Hemmed or rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut
edges of which have been prevented from unravell-
ing 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 (other
than piece goods consisting of two or more lengths
of identical material joined end to end and piece
goods composed of two or more textiles assembled
in layers, whether or not padded); or
(f) Knitted or crocheted to shape, presented in the
form of a number of items in the length.
[Emphasis added.]
Note 7(e), above, limits the type of assembly which would
render a product "made up." It states that piece goods of
identical material joined end to end or piece goods composed of
two or more textiles assembled in layers would not preclude
classification in Chapters 50 through 55, HTSUSA. We note the
significance of the words "identical fabric" as it impacts on the
merchandise at issue. In the instant matter, assembly is by the
sewing of pre-cut squares of previously woven fabric of different
materials together. It is our opinion, therefore, that the
instant fabric falls within the scope of Note 7 to Section XI,
HTSUSA, and is considered "made up" for purposes of that Section.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6307.90.9030, textile category 369,
as other made up articles, including dress patterns, other,
other, other. Articles classified under subheading 6307.90.90,
when imported from designated beneficiary countries, are entitled
to a duty rate of Free under the Generalized System of
Preferences. Otherwise, the General rate of duty is 7 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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