The tariff classification of four polyester/nylon knit looped pile fabrics from China

N316482 January 4, 2021 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6001.22.0000 Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, Tennessee 37072 RE: The tariff classification of four polyester/nylon knit looped pile fabrics from China Dear Ms. McGuffin: In your letter dated December 15, 2020, you requested a tariff classification ruling. Four different fabric styles were provided, which will be retained by this office. The fabric styles are identified as DG 01227502, DG 01211601, DG 01211301 and DG 01227601. According to the information provided, the knit fabrics are of loop pile construction and are composed of 85 percent polyester and 15 percent nylon. The fabrics are ultra-sonically cut into various size rectangles and dyed different colors depending on the style. You indicate that these fabrics will be used as automotive towels for use in washing and drying automobiles. In your letter you suggest classification under Chapter 63, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. However, the fabric does not meet the requirements to be classified as a “made up” article.Note 7 to Section XI, HTSUS, specifically defines the expression “made up” for the purposes of Section XI.     For the purposes of this section, 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) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means;(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;(e) Cut to size and having undergone a process of drawn thread work;(f) 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(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.Since the instant fabrics do not meet the definition for “made up” as defined in Note 7 to Section XI, HTSUS, they are excluded from classification in Chapter 63. The applicable subheading for all four fabric styles, identified as DG 01227502, DG 01211601, DG 01211301 and DG 01227601, will be 6001.22.0000, HTSUS, which provides for Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted: Looped pile fabrics: Of man-made fibers. The rate of duty will be 17.2% ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Nicole Rosso via email at nicole.rosso@cbp.dhs.gov. Sincerely, Steven A. Mack, Director National Commodity Specialist Division