CBP Ruling 085384 — Modification of Headquarters Ruling Letter (HRL) 084681 on the Classificati…

Tariff classification

HTS codes: 6307.10.2030

Headings: 6307

Product description

Modification of Headquarters Ruling Letter (HRL) 084681 on the Classification of Nonwoven All Purpose Cleaning Cloth and Nonwoven Dust Cloth

CBP rationale

HQ 085384 October 20, 1989 CLA-2 CO:R:C:G 085384 JBW CATEGORY: Classification TARIFF NO.: 6307.10.2030 Ms. Judy Blum The Drackett Company 5020 Spring Grove Avenue Cincinnati, Ohio 45232-1988 RE: Modification of Headquarters Ruling Letter (HRL) 084681 on the Classification of Nonwoven All Purpose Cleaning Cloth and Nonwoven Dust Cloth Dear Ms. Blum: On August 10, 1989, this office issued a ruling, HRL 084681, that classified nonwoven cleaning cloths and dust cloths under subheading 5603.00.9040, HTSUSA, as nonwovens, whether or not impregnated, subject to a rate of duty of 12.5 percent ad valorem and included in textile category 223. After review of this ruling, we have concluded that the classification of these products was incorrect. In our previous ruling, we determined that nonwovens cut into rectangles are not made up textile articles under Note 7, Section XI, HTSUSA. However, Note 7(b) defines made up to include articles produced in a finished state, ready for use. The Customs Service has interpreted this provision to refer to the condition of the item at the time of importation, not at the time the fabric itself is produced. The items under consideration are nonwoven cloths manufactured in West Germany. Prior to importation, the merchandise is cut into rectangles from fabric rolls and folded. The items enter in a finished state, ready for use, and consequently are considered made up textile articles. As such, the items are classifiable in Chapter 63, HTSUSA. Subheading 6307.10, HTSUSA, provides for other made up articles, floorcloths, dishcloths, dusters, and similar cleaning cloths. The described functions of the items under consideration fall under this heading. The items are not constructed of cotton and are not classifiable under the subheading for dust cloths, mop cloths, and polishing cloths, of cotton. The nonwoven all purpose cloths and dust cloths would consequently be classified under subheading 6307.10.2030, HTSUSA, as other made up articles, floorcloths, dishcloths, dusters, and similar cleaning cloths, other, other. The rate of duty is 10.5 percent ad valorem, and no textile category applies to goods classified under this subheading. For the reasons stated above, HRL 084681 is modified pursuant to 19 C.F.R. Section 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division

Full text

HQ 085384 October 20, 1989 CLA-2 CO:R:C:G 085384 JBW CATEGORY: Classification TARIFF NO.: 6307.10.2030 Ms. Judy Blum The Drackett Company 5020 Spring Grove Avenue Cincinnati, Ohio 45232-1988 RE: Modification of Headquarters Ruling Letter (HRL) 084681 on the Classification of Nonwoven All Purpose Cleaning Cloth and Nonwoven Dust Cloth Dear Ms. Blum: On August 10, 1989, this office issued a ruling, HRL 084681, that classified nonwoven cleaning cloths and dust cloths under subheading 5603.00.9040, HTSUSA, as nonwovens, whether or not impregnated, subject to a rate of duty of 12.5 percent ad valorem and included in textile category 223. After review of this ruling, we have concluded that the classification of these products was incorrect. In our previous ruling, we determined that nonwovens cut into rectangles are not made up textile articles under Note 7, Section XI, HTSUSA. However, Note 7(b) defines made up to include articles produced in a finished state, ready for use. The Customs Service has interpreted this provision to refer to the condition of the item at the time of importation, not at the time the fabric itself is produced. The items under consideration are nonwoven cloths manufactured in West Germany. Prior to importation, the merchandise is cut into rectangles from fabric rolls and folded. The items enter in a finished state, ready for use, and consequently are considered made up textile articles. As such, the items are classifiable in Chapter 63, HTSUSA. Subheading 6307.10, HTSUSA, provides for other made up articles, floorcloths, dishcloths, dusters, and similar cleaning cloths. The described functions of the items under consideration fall under this heading. The items are not constructed of cotton and are not classifiable under the subheading for dust cloths, mop cloths, and polishing cloths, of cotton. The nonwoven all purpose cloths and dust cloths would consequently be classified under subheading 6307.10.2030, HTSUSA, as other made up articles, floorcloths, dishcloths, dusters, and similar cleaning cloths, other, other. The rate of duty is 10.5 percent ad valorem, and no textile category applies to goods classified under this subheading. For the reasons stated above, HRL 084681 is modified pursuant to 19 C.F.R. Section 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division

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