CLA-2-52:S:N:N6:352 883284
Ms. Barbara Nuzzo
Fleetwood Products, Inc.
3086 Highway 27, Suite B-4
Kendall Park, New Jersey 08824-1658
RE: The tariff classification of 100% cotton woven tack cloths
from France.
Dear Ms. Nuzzo:
In your letter dated February 23, 1993, you requested a
tariff classification ruling.
Two samples of tack cloth with different constructions
accompanied your request for a ruling. The first is a 100%
cotton plain woven fabric which has been cut into a rectangle 30
inches long and 15 inches wide. After cutting to size, the
fabric is folded both horizontally and vertically into a pad
approximately 4 inches by 4 inches. This product contains 9.8
single yarns per centimeter in the warp and 5.1 single yarns per
centimeter in the filling. Constructed with 36/1 c.c. yarns in
the warp and 40/1 c.c. yarns in the filling, this material weighs
25 g/m2. Based on the data provided, the average yarn number for
this material has been calculated to be 59 in the metric system.
The second sample is a plain woven fabric composed of 100%
cotton. The fabric also has been cut into a rectangle
approximately 30 inches in length and 15 inches in width and
similarly folded into a 4 inch by 4 inch pad. It contains 6.7
single yarns per centimeter in the warp and 3.9 single yarns per
centimeter in the filling. Weighing 20 g/m2, this tack cloth is
constructed with 32/1 c.c. yarns in both the warp and filling.
Based on the data provided, the average yarn number for this
material has been calculated to be 53 in the metric system.
Both of these tack cloths have been impregnated with a
petroleum based chemical which makes the cloths "sticky" and
facilitates their use as cleaning cloths. It is noted that the
chemical that has been applied to the tack cloths is not visible
to the naked eye. You have indicated that tack cloths of both
constructions will be imported unbleached, bleached or dyed a
single uniform color.
Although these tack cloths will be imported in a finished
state ready for use, they are not considered to be "made up"
textile articles for tariff purposes. Note 7 to Section XI of
the Harmonized Tariff Schedules of the United States (HTS) states
in part that:
For the 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 work (for example, certain
dusters, towels, tablecloths, scarf squares,
blankets);
Since the tack cloths are merely cut to rectangles, they would
not be considered "made up" in accordance with Note 7(a).
Although at first blush it may appear that the tack cloths
are "made up" articles by operation of Note 7(b) of Section XI,
this is not correct. The Explanatory Notes, which have been
ruled to be the official interpretation of the Harmonized
Commodity Description and Coding System at the international
level, in discussing the meaning of "produced in the finished
state" as used in Note 7 to Section XI states in part that:
...rectangular (including square) articles
simply cut out from larger pieces without
other working and not incorporating fringes
formed by cutting dividing threads are not
regarded as "produced in the finished state"
within the meaning of this Note. The fact
that these articles may be presented folded
or put up in packings (e.g. for retail sale)
does not affect their classification.
It is therefore clear that the tack cloths are "not produced in
the finished state" as that term is interpreted and consequently
are not "made up" articles for tariff purposes. They remain
classified as woven fabric and are not "made up" articles.
The applicable subheading for both tack cloth constructions
when imported unbleached will be 5208.11.4090, Harmonized Tariff
Schedule of the United States (HTS), which provides for woven
fabrics of cotton, containing 85 percent or more by weight of
cotton, weighing not more than 200 g/m2, unbleached, plain weave,
weighing not more than 100 g/m2, of numbers 43 to 68,
cheesecloth. The rate of duty will be 9 percent ad valorem.
The applicable subheading for both tack cloth constructions
when imported bleached will be 5208.21.4090, HTS, which provides
for woven fabrics of cotton, containing 85 percent or more by
weight of cotton, weighing not more than 200 g/m2, bleached,
plain weave, weighing not more than 100 g/m2, of numbers 43 to
68, cheesecloth. The rate of duty will be 10.2 percent ad
valorem.
The applicable subheading for both tack cloth constructions
when imported dyed a single uniform color will be 5208.31.6090,
HTS, which provides for woven fabrics of cotton, containing 85
percent or more by weight of cotton, weighing not more than 200
g/m2, dyed, plain weave, weighing not more than 100 g/m2, other,
of numbers 43 to 68, cheesecloth. The rate of duty will be 11.4
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport