CLA-2 RR:CR:TE 962798 jb
Mr. Dave Smith
Textus U.S.A. Inc.
1805 East Maple Ridge Drive
Peoria, IL 61614
RE: Classification of cheesecloth
Dear Mr. Smith:
On June 14, 1996, our New York office issued to you New York Ruling Letter (NY) A84489, which classified certain cheesecloth in heading 6307, Harmonized Tariff Schedule of the United States (HTSUS), in the provision for other made up articles. Upon review of NY A84489, we find that the classification of that merchandise in heading 6307, HTSUS, is not correct. The correct classification for this merchandise is in heading 5208, HTSUS, pursuant to the analysis which follows below.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625), notice of the proposed revocation of NY A84489 was published on June 9, 1999, in the CUSTOMS BULLETIN, Volume 33, Number 22/23. You submitted a comment in response to that notice. Your comment is addressed in the analysis set forth below.
FACTS:
The merchandise at issue, commonly referred to as cheesecloth, is composed of 100 percent cotton plain woven fabric. Two of the sides are hemmed and the two remaining sides are selvaged to prevent unraveling. The merchandise will be imported in either 1.5, 2, 3, 4, or 5 square yard sizes and packaged in blister pack. It is stated to be used for cooking purposes.
When the subject merchandise was submitted to the Customs Office of Laboratory and Scientific Services for analysis, the results, in part, showed that the cheesecloth at issue consists of a bleached plain woven fabric measuring 72 inches in length and 35 inches in width, composed wholly of one ply cotton yarns, weighing 16.2 grams per square meter, with an average yarn number of 75.
ISSUE:
What is the proper classification of the merchandise at issue?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Section Note 7 to Section XI, HTSUS, states, in pertinent part:
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 working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) 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 unraveling by whipping or by other simple means;
* * *
Heading 6307, HTSUS, provides for, “other made up articles, including dress patterns.” This is a basket provision for textile articles which are not more specifically provided for elsewhere in the tariff. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to that heading state, in relevant part:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
It includes, in particular:
* * *
(21) Cheese-cloths, cut into rectangles, with the ends of the warp threads knotted to prevent unraveling. (Cheese-cloths woven in the piece prepared for cutting to size or shape, but requiring further fabrication before use, are to be classified as piece goods.)
* * *
Examination of the subject merchandise reveals that it does not meet the terms of Section Note 7 to Section XI. The submitted cheesecloth is cut into a simple rectangle, it requires further cutting before use, and the edges are prevented from unraveling by simple means. As such, it does not qualify as a “made-up” article for purposes of that note. Although the EN to heading 6307, HTSUS, seem to indicate that cheese-cloths are to be considered for classification in heading 6307, HTSUS, we have stated in the past that the EN are not legally binding and are to be used only as guidance absent clear language in the headings and legal notes of the tariff.
In response to the notice of the proposed revocation of NY A84489, you stated that you believed Customs did not view the subject cheesecloth as an article of textile because it needed to be cut before use. You are partly correct. As stated above, the need to cut the cheesecloth prior to use is one element, along with the shape and use of simple means to prevent the edges from unraveling. You have argued that “because the mesh size is only 20X12 the end user normally folds the product over making it many ply to get the desired size and mesh. There is no need to cut the product further.”
Customs has considered your comment and we must disagree. The cheesecloth
is sold in 1.5, 2, 3, 4, and 5 square yard sizes. It is difficult to imagine, for instance, folding a 5
square yard piece of cheesecloth to a size necessary for use in cooking without layering it to the
point that nothing can filter through the overlapped layers. In addition, the cost of cheesecloth is such that it is unlikely a purchaser would choose to use it in a manner that encourages waste.
Cutting cheesecloth to a desired size for use is a common practice and as such, Customs is not
persuaded by your comment.
In the case of the subject merchandise the language of Note 7 to Section XI is clear. As such, the subject merchandise is precluded from classification in heading 6307, HTSUS.
Heading 5208, HTSUS, provides, in pertinent part, for woven fabrics of cotton, containing 85 percent or more by weight of cotton. As such, the subject merchandise is classified in the appropriate subheading of heading 5208, HTSUS.
HOLDING:
New York ruling letter (NY) A84489 is revoked.
The subject merchandise is properly classified in subheading 5208.21.6090, HTSUSA, 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 number 69 or higher number: cheesecloth; lawns, voiles or batistes. The applicable general column one rate of duty is 12.5 percent ad valorem and the quota category is 226.
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 negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.
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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division