Classification of 100% nonwoven polyester plant sleeves; Heading 6307

HQ 950720 February 20, 1992 CLA-2 CO:R:C:T 950720 CATEGORY: Classification TARIFF NO.: 6307.90.9480 Mr. Bernard R. Nottling, Account Manager Rudolph Miles & Sons, Inc. P. O. Box 144 El Paso, Texas 20012 RE: Classification of 100% nonwoven polyester plant sleeves; Heading 6307 Dear Mr. Nottling: In your letter of October 24, 1991, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for plant sleeves to be imported from Mexico on behalf of your client, Assemble in Mexico. You submitted a sample of the cut plant sleeves along with your letter. FACTS: The submitted samples are made of 100% nonwoven polyester fabric. They are cone shaped and open at both ends. They measure approximately 22 inches high, 19 inches in width at the larger opening and 7 inches at the smaller opening. There is a sewn seam along the height at the cone. The sleeves are used by growers for the protection and handling of potted house or flower plants. After the plant is grown, the potted plant is dropped into the sleeve which protects the plant and serves as a handling device. The plants are handled by the sleeve to prevent damage to the foliage. The plant sleeves are made of United States fabric which is cut and sewn in Mexico. The nonwoven fabric is sent to Mexico in rolls. In the Mexican facility, the material is unrolled and stacked on a cutting table. The fabric layers are cut to a specified pattern. The individual cut panels are folded, long edge to long edge, and sewn to make an open bottom textile cone. The individual sleeves are stapled onto a wooden or fiberboard strip and packaged for importation, fifty sleeves on each strip. All sleeves will be imported in this condition, not individually. The strip is used to hang the sleeves on a worker's belt; the individual sleeves are pulled off the strip as needed. ISSUE: What is the HTSUSA classification of the plant sleeves? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes (EN), the official international interpretation of the tariff, for Heading 6307, HTSUSA, which covers other made up articles of textile fabric, state "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature." Section Note 7(e) of Section XI, HTSUSA, which covers textiles and textile articles, defines the term "made up" to mean "assembled by sewing...." The instant plant sleeves meet this definition. Inasmuch as there are no more specific provisions covering the plant sleeves, they are classified in Heading 6307, HTSUSA, by virtue of GRI 1. HOLDING; The plant sleeves are classified in the provision for other made up articles, including dress patterns: other: other: other: other, in subheading 6307.90.9480, HTSUSA, dutiable at the rate of 7 percent ad valroem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, 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