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HQ 088136


February 22, 1991

CLA-2 CO:R:C:G 088136 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.2030

Mr. Russell L. Jones
Attorney-in-Fact
P.O. Box 488
San Luis, AZ 85349

RE: Classification of wiping cloths; classifiable under subheading 6307.10.2030

Dear Mr. Jones:

This letter is in response to your inquiry of October 19, 1990, on behalf of Greg Arthur and Associates, requesting the tariff classification of wiping cloths. A sample was submitted for examination.

FACTS:

The submitted sample is a hemmed fabric square of man-made fibers that measures approximately 7 inches by 7 inches. You state that the wipes will be imported in two sizes, 9 inches by 9 inches and 12 inches by 12 inches. According to your submissions, the merchandise at issue is precut to size in the United States, shipped to Mexico for hemming only, and returned to the United States. After importation into the United States, the wipes are impregnated with cleaning chemicals and are processed further before being packaged. They are used as sterilized wiping cloths for the computer industry.

ISSUE:

Whether the merchandise at issue is classifiable under subheading 6307.10.2030 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6307, HTSUSA, provides for other made up articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, this heading includes floor cloths, dish cloths, dusting cloths and similar cleaning cloths (whether or not impregnated with a cleaning preparation (emphasis added), but excluding those of heading 3401 or 3405).

Subheading 6307.10.20, HTSUSA, provides for floorcloths, dishcloths, dusters and similar cleaning cloths, other. You do not believe that the submitted merchandise is classifiable under this subheading. You state that at the time of importation the cloths are not impregnated with a cleaning preparation and have not undergone the additional processing that transforms them into sterilized wiping cloths for the computer industry. Without this preparation and the additional processing, the cloths do not have the properties that would make them function in the intended manner and are nothing more than hemmed squares of cloth.

We do not agree. First, the Explanatory Notes state that an article can be classified as a cleaning cloth, whether or not impregnated with a cleaning preparation. Second, although at the time of importation the cloths might not be usable as sterilized wiping cloths in the computer industry, they would be usable as cleaning cloths for other purposes. Classification as cleaning cloths is more specific than classification as other made up articles, other, other, other, other, which you requested. Therefore we believe the submitted merchandise is classifiable under subheading 6307.10.20.

HOLDING:

The submitted merchandise is classified under subheading 6307.10.2030, HTSUSA, which provides for other made up articles, floorcloths, dishcloths, dusters and similar cleaning cloths, other, other. The rate of duty is 10.5 percent. No textile category is currently assigned to articles classified under this subheading.

Your question concerning the eligibility of this merchandise for treatment under subheading 9802.00.80, HTSUSA, has been referred to our Special Classification Branch.

Sincerely,

John Durant, Director

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