United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083792 - HQ 0083889 > HQ 0083862

Previous Ruling Next Ruling

HQ 083862

June 12, 1989

CLA-2:CO:R:C:G 083862 SR


TARIFF NO.: 5407.42.00

Mr. Walter Zimmer
J.J. Gavin & Co., Inc.
130 Church Street
New York, N.Y. 10007-2221

RE: Classification of umbrella fabric

Dear Mr. Zimmer:

This is in reference to your letter dated February 14, 1989, requesting the tariff classification of nylon fabric for umbrella covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.


The merchandise at issue is nylon fabric that will be used to make umbrella covers. The sample that was submitted is constructed of 100 percent nylon woven fabric imported in a 30 inch width and hemmed along two sides. The article is imported in continuous length to be cut in half for use in the manufacturing of umbrella covers.


Whether the fabric is considered "made-up" for tariff purposes.


Section XI, Note 7(c) states that for the purposes of this section the expression "made-up" means 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. The merchandise at issue has been hemmed on the two seams running the length of the fabric; however, the two ends that run the width of the fabric are not hemmed.

HRL 083013 dated March 20, 1989, dealt with irrigation dam material that was imported in 150 foot rolls. The material in this case had an 8 inch hem along one length of the fabric that created a pocket in which a piece of wood could be inserted to hold the dam in place. This ruling stated that this sheeting material was hemmed along its entire length for a specific utilitarian purpose and the hemming was necessary for the intended use of the merchandise, therefore, the sheeting was found to be an article rather than a material.

The merchandise at issue, like the irrigation dam material, is hemmed on the side, however, the hem in the umbrella fabric serves only to prevent the material from unravelling and does not dedicate the material to a specific use. Beacause this hem does not serve a specific utilitarian purpose it cannot be considered a "made-up" article for tariff purposes.


The merchandise at issue is classified under subheading 5407.42.00, HTSUSA as woven fabrics of synthetic yarn, other woven fabrics containing 85 percent or more by weight of filaments of nylon, dyed. The statistical suffix depends on the weight of the fabric. The rate of duty is 17 percent ad valorem. The textile category number is 620.

Due to the changeable nature of the statistical annotation 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

Previous Ruling Next Ruling

See also: