The tariff classification of fabric testing squares from Germany

N244090 July 30, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Pam Joyce DSV Air & Sea Incorporated Two Water Ridge Plaza, Suite 650 Charlotte, NC 28217 RE: The tariff classification of fabric testing squares from Germany Dear Ms. Joyce: In your letter dated July 15, 2013, you requested a tariff classification ruling on behalf of your client, SDL Atlas of Rockhill, South Carolina. The submitted samples are clean textile woven fabric panels which you say will be used to test the effectiveness of various detergents. The fabric panels measuring 4-3/4” square are hemmed around the edges and sewn together end-to- end. The testing squares are assembled in lengths of six squares. Each length of six testing squares has an identification number stamped at the bottom of the first square. You state that the edges have been hemmed “to prevent unraveling.” We find the hem stitching to be more permanent than mere whipping stitches. In addition, the squares are sewn together. In either case, the squares meet the definition of “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the testing squares will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the correct classification for the squares is in heading 6310, HTSUS, which provides for rags. While these are to be imported stained and the tariff definition of rags includes “stained” and “dirty” among its descriptors, such products to be classified in heading 6310 can only be used as rags. Your products are not imported as rags or to be used as rags. Explanatory Note 63.10, noted. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested, although some will be retained in our official case file. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division