CLA-2-63:S:N:N6:349 810014
Mr. Paul Leitner
Continental Agency Inc.
135 Brea Canyon Rd
Walnut, CA 91789
RE: The tariff classification of a surgical towel from
Kazakhstan.
Dear Mr. Leitner:
In your letter dated April 10, 1995 on behalf of A Plus
International Inc. you requested a tariff classification ruling.
The submitted sample is a blue rectangular surgical towel.
The towel is made of 100 percent cotton huck weave material and
it measures 42 x 71 centimeters. Three edges are hemmed and the
fourth has a selvedge edge.
In your letter you indicate that the cotton fabric for the
towel is woven and dyed in Kazakhstan. The rolls of fabric are
then sent to China where it is cut, hemmed, and finished.
Section 12.130 (e) of the Customs Regulations (19 CFR 12.130)
states in part..."An article or material usually will not be
considered to be a product of a particular foreign territory or
country, or insular possession of the U.S. by virtue of merely
having undergone any of the following: (i) simple combing
operations, labeling, pressing cleaning or dry cleaning, or
packaging operations, or any combination thereof; (ii) cutting to
length or width and hemming or overlocking fabrics which are
readily identifiable as being intended for a particular
commercial use... (iv) one or more finishing operations on yarns,
fabrics, or other textile articles, each as showerproofing,
suuperwashing, bleaching..." Customs has previously held that
the country of origin of surgical towels is the country where the
fabric for the towels is manufactured. Similarly, in this case,
we find that the Kazakhstan fabric which is cut, hemmed, and
finished in China remains a product of the country where the
fabric was manufactured, namely Kazakhstan.
The applicable subheading for the surgical towel will be
6307.90.8910, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made uup articles, including
dress patterns: other: other: surgical towels; cotton towels of
pile or tufted construction; pillow shells, of cotton; shells for
quilts, eiderdowns, comforters and similar articles of cotton...
surgical towels. The rate of duty will be 7 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