The tariff classification of bleached 100% cotton plain woven fabric cut to rectangles and folded into sponges for use as bandages from China.

NY I83330 June 21, 2002 CLA-2-52:RR:NC:TA:352 I83330 CATEGORY: Classification TARIFF NO.: 5208.21.4090 Ms. Wendy L. Burns Northern Customs Services P.O. Box 331 Lewiston, NY 14092 RE: The tariff classification of bleached 100% cotton plain woven fabric cut to rectangles and folded into sponges for use as bandages from China. Dear Ms. Burns: In your letter dated June 12, 2002, on behalf of your client Dumex Medical Surgical Products, you requested a classification ruling. The submitted sample, designated as a “Fluff Sponge,” is a bleached plain woven fabric of 100% cotton that has been cut to rectangular shape and folded into a sponge measuring 4.25” X 4.25”. In its unfolded condition the cut rectangular fabric pieces measure approximately 31” X 15” and feature two selvages and two raw edges. The fabric contains 6.7 single yarns per centimeter in the warp and 3.15 single yarns per centimeter in the filling. Weighing 17.88 g/m2, this product has been constructed using 40/1 c.c. yarns in both the warp and filling. Based on the sample and the data provided, the average yarn number for this fabric has been calculated to be 55 in the metric system. Your correspondence indicates that you believe that this product should be classified as a made up textile article in subheading 6307.90.9899, HTS. This is not possible since Note 1 to Chapter 63 states that Subchapter 1 of Chapter 63 only applies to “made up articles, of any textile fabric”. Since the sponges are merely cut to rectangles and folded, they are not considered “made up” as defined in Note 7 to Section XI of the Harmonized Tariff schedules. Your suggestion that the goods are considered made up since they are produced in the finished state and ready for use without further processing is not valid. The Explanatory Notes to Section XI which have been ruled to be the official interpretation of the Harmonized Code at the international level States in part: Under Note 7 to this Section, the Expression “Made Up” in Chapters 56 to 63 means: merely cut, otherwise than to 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. Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products knitted or crocheted directly to shape and certain dusters, towels, table cloths, scarf squares, blankets, etc., with threads along the warp left unwoven or the weft edges cut to form a fringe. Such articles may have been woven separately on the loom, but may also have been simply cut from lengths of fabric which have bands of unwoven threads (generally warp threads) at regular intervals. These lengths of fabric, from which ready-made articles of the type described above may be obtained by simply cutting the dividing threads, are also considered as “made-up” articles. However, rectangular (including square) articles simply cut out from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as produced in the finished state within the meaning of this Note. The fact that these articles may be presented folded or put up in packings (e.g., for retail sale) does not affect their classification. In the situation before us for consideration the sponges are merely folded after being cut to rectangular shape from larger fabric pieces and therefore according to the Explanatory Note above are not considered “produced in the finished state” and consequently are not “made up” within the meaning of Note 7 to Section XI. As a result of this, the sponges are excluded from subchapter 1 of chapter 63 and remain classifiable as fabric. The applicable subheading for the “Fluff Sponges” will be 5208.21.40.90, Harmonized Tariff Schedules of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, bleached, plain weave, weighing not more than 100 g/m2, of numbers 43 to 68, cheesecloth. The duty rate will be 10.2% ad valorem. These sponges fall within textile category designation 226. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Alan Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division