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 > 1994 NY Rulings > NY 887455 - NY 887693 > NY 887531

Previous Ruling Next Ruling
NY 887531

July 9, 1993

CLA-2-63:S:N:N6:349 887531


TARIFF NO.: 6307.10.2005

Mr. Jawed M. Siddiqui
Eastern Resources
P.O. Box 688
Statham, GA 30666

RE: The tariff classification of a shop towel from Pakistan.

Dear Mr. Siddiqui:

In your letter dated June 14, 1993 you requested a tariff classification ruling.

The submitted sample is a shop towel made of 100 percent cotton osnaburg fabric. It measures 43 centimeters square and three edges have an overcast stitch.

In your letter, you mention the fabric is manufactured in Pakistan and shipped to Bangladesh where it is cut to size and hemmed. Section 12.130 (e) (iv), Customs Regulations (19 CFR 12.130) states that a textile article will usually be a product of a particular country if the cutting of the fabric into parts and the assembly of those parts into the completed article has occurred in that country. However, 19 CFR 12.130 (e) (2) (ii) states that a material will usually not be considered to be a product of a particular foreign country by virtue of merely having undergone cutting to length or width and hemming or overlocking fabrics which are readily identifiable as being intended for a particular commercial use. The operations in Bangladesh do not constitute a substantial transformation. The shop towel is considered a product of Pakistan, the country where the fabric was manufactured.

The applicable subheading for the shop towel will be 6307.10.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... shop towels dedicated for use in garages, filling stations and machine shops: of cotton. The rate of duty will be 10.5 percent ad valorem.

The shop towel falls within textile category designation 369. Based upon international trade agreements, products of Pakistan are subject to visa and quota requirements. Shop towels from Pakistan are subject to countervailing duties under case number C-535-001.

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. 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

Previous Ruling Next Ruling

See also: