The tariff classification of a surgical towel from Kazakhstan.

NY 812212 July 14, 1995 CA-2-63:S:N:N6:349 812212 CATEGORY: Classification TARIFF NO.: 6307.90.8910 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 June 28, 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. The towel is hemmed four sides. In your letter you indicate that the cotton fabric for the towel is woven and bleached in Kazakhstan. The rolls of fabric are then sent to China where it is dyed, 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... (v) dyeing and/or printing of fabrics or yarns..." 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 up 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