Classification of woven patchwork fabric

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