Wiping cloth with pinked edges; subheading 6307.10.2030, HTSUSA

HQ 951901 August 14, 1992 CLA:2 CO:R:C:T 951901 jb CATEGORY: Classification TARIFF NO.: 6307.10.2030 Mr. Ryden Richardson, Jr. Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: Wiping cloth with pinked edges; subheading 6307.10.2030, HTSUSA Dear Mr. Richardson: This is in response to your letter, dated April 27, 1992, on behalf of your client, Kanematsu USA, Inc., requesting classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a wiping cloth from Japan A sample was provided to this office for examination. FACTS: The submitted sample is a 17 by 18 centimeter, rectangular, knitted, wiping cloth. The item is made from 70 percent polyester and 30 percent nylon. The edges of the cloth are pinked, but the cut edges have not been made fast with a knitted or false selvage construction. The wiping cloth comes with a plastic case which folds over and when opened reveals two clear plastic strips that form pockets on each side. One of these pockets holds the wiping cloth and the other, the companion information sheet. ISSUE: Whether the submitted article is a "made up" article of heading 6307, HTSUSA, or an "other knitted or crocheted fabric" of heading 6302, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by 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, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance. Note 7, Section XI, HTSUSA, for textiles and textile articles, defines the expression "made up", as: (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, table cloths, 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 prevented from unravelling 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. The Explanatory Notes to the Harmonized Commodity Description and Coding System, for Section XI, further clarify the meaning of "made up" as follows: (1) Merely cut, otherwise than into squares or rectangles, for example, dress patterns of textile material; articles with their edges pinked (e.g. certain dusters) are also regarded as made up. In HQ 088280, dated January 29, 1992 (and subsequently in HQ 951338, dated June 11, 1992), similar merchandise with pinked edges was determined to be a made up article for tariff classification purposes. Although the submitted wiping cloth is merely cut into a rectangle, the edges of the cloth are pinked. As such, it clearly falls within Note 7(a) as interpreted by the Explanatory Notes, and is classifiable as a made up article of heading 6307, HTSUSA. GRI 5 provides that in addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character. (b) Subject to the provisions of rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use. The plastic case which holds the wiping cloth and information sheet meets the requirement of GRI 5(b). Consequently, they are classified with the wiping cloth in heading 6307, HTSUSA. HOLDING: The merchandise at issue is classified under subheading 6307.10.2030, HTSUSA, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters, and similar cleaning cloths: other...other. The applicable rate of duty is 10.5 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 importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division