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NY 890044

September 23, 1993

CLA-2-52:S:N:N6:352 890044


TARIFF NO.: 5208.21.6090

Mr. Dean McColum
G. S. Company USA, Ltd.
5341 Derry Avenue #M
Agoura Hills, CA 91301

RE: The tariff classification of woven cotton fabric from China.

Dear Mr. McColum:

In your letter dated September 7, 1993, you requested a classification ruling.

You have submitted four samples of woven fabric identified as US Pharmacopia XXll Type Vll Absorbent Gauze. The samples are identical in construction and vary only in length. This merchandise is composed of 100% bleached cotton. It is plain woven and manufactured using 40/1 c.c. yarns in both the warp and filling. Customs laboratory analysis reveals that this product weighs 17.15 g/m2. The fabric contains 8.6 single yarns per centimeter in the warp and 4.7 single yarns per centimeter in the filling. The average yarn number has been calculated to be 75 in the metric system. It will be imported in 91.44 centimeter widths. Your correspondence indicates that this product is used primarily in hospitals and other medical laboratory environments. After importation, the gauze fabric will be sanitized and repackaged for sale to the ultimate consumer. This fabric is not impregnated or coated with any pharmaceutical substances.

Your letter of inquiry further states that you believe the gauze fabric would be classified under subheading 3005.90.5090 Harmonized Tariff Schedule of the United States (HTS). Since the product will be sanitized and repackaged after importation and before sale to the ultimate consumer, HTS#3005.90.5090 is not applicable.

Section XI, Note 7 of the HTS, defines the expression "made up" textile articles. 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....

This merchandise does not qualify as a "made up" textile article under Note 7 (a) since it is cut into rectangles. In addition, in explaining the meaning of "produced in the finished state", the Explanatory Notes to Section XI states in part that :

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.

It is therefore clear that this item would not be considered "made up" by either Note 7 (a) or 7 (b) and would remain classifiable as fabric.

The applicable subheading for all four lengths of the woven fabric will be 5208.21.6090, 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 number 69 or higher number, cheesecloth. The duty rate will be 13.5 percent ad valorem.

This textile product falls within textile category designation 226. Based upon international textile trade agreements, products of China 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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