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NY 870215

January 22, 1992

CLA-2-54:S:N:N3H:352 870215


TARIFF NO.: 5407.52.2020

Mr. David E. Goldstone
Daruth Agency Ltd.
1105 - 35 Wynford Heights Cres.
Toronto, Ontario Canada M3C 1K9

RE: The tariff classification of 100% polyester woven fabric from Japan.

Dear Mr. Goldstone:

In your letter dated December 24, 1991, you requested a tariff classification ruling.

The submitted sample, identified as a "wiping cloth" is a 2x1 twill woven fabric. Based on the laboratory analysis, the polyester is textured. Information provided indicates that this merchandise is composed of 100% super micro polyester filament yarns. Your brochure states that this product can be used for cleaning eyeglasses, kitchen products, automobiles and industrial purposes.

Section XI, Note 7 states in part that "made up" means;

(a) cut otherwise than into squares and rectangles;

(b) produced in the finished state ready for use (or merely needing separation by cutting dividing threads) without sewing or other working.......

The General Explanatory Notes to Section XI in amplifying Note 7 to Section XI states in part that, "rectangular (including squares) articles simply cut from larger pieces without other working and not incorporating fringes formed by 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". Since this product is imported in squares or rectangles, it does not meet the definition of "made up".

In addition, you requested information concerning how the merchandise should be marked. Section 304 of the Tariff Act of 1930, as amended requires that articles imported into the United States should be marked with their country of origin in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit. The name of the country of origin for the merchandise must appear in English.

The applicable subheading for this wiping cloth will be 5407.52.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing not more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

The woven fabric pieces fall within textile category designation 619. Based upon international textile trade agreements, products of Japan are subject to quota restrictions and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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