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NY H87569

February 13, 2002

CLA-2-60:RR:NC:TA:352 H87569


TARIFF NO.: 6001.92.0020

Mr. Dennis Heck
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of three rectangularly shaped knit pile fabric panels from Japan.

Dear Mr. Heck:

In your letter dated January 21, 2002 you requested a classification ruling.

Three samples, designated as styles N06PLC, N06PLB and N06PLH, accompanied your request for a ruling. Each of these items is a rectangularly shaped panel of dyed knit pile fabric composed wholly of rayon. Style N06PLC measures 15.3 centimeters wide by 47 centimeters in length and weighs 310 g/m2. This rectangular fabric panel will be used as the “ceiling” lining panel in the manufacture of a flute case. Style N06PLB measures 18 centimeters wide by 48.3 centimeters in length and weighs 295 g/m2. This rectangular fabric panel will be used as the “bottom” lining panel in the manufacture of a flute case. Style N06PLH measures 6.4 centimeters wide by 38.1 centimeters in length and weighs 370 g/m2. This rectangular fabric panel will be used as the “hinge” lining panel in the manufacture of a flute case.

Your correspondence indicates that you believe that these products should not be classified as knit pile fabric but as other made up articles of textiles in subheading 6307.90.9989. This is not possible. Note 1 to Chapter 63 states:

Subchapter 1 applies only to made up articles, of any textile material.

Not 7 to Section XI states in part that :

For the purposes of this Section, the expression “made up” means:

Cut otherwise than into squares or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

Since the fabric panels before us for consideration are cut into rectangles they would not be considered “made up” by operation of Note 7(a) to Section XI. Further, the Explanatory Notes to Section XI which have been ruled to be the official interpretation of the Harmonized Code at the international level state in interpreting the meaning of produced in the finished state in Section XI Note 7(b) 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.

Based on the analysis above, it is clear that the knit pile fabric panels are not “made up” within the meaning of Note 7(a) or (b) nor by any other part of that Note and therefore are excluded from classification in Subchapter 1 to Chapter 63.

The applicable subheading for the all three knit pile fabric panels will be 6001.92.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including “long pile” fabrics and terry fabrics, knitted of crocheted, other, of man-made fibers, over 271 grams per square meter, other. The duty rate will be 17.7 percent ad valorem.

These panels fall within textile category designation 224. Based upon international textile trade agreements products of Japan are subject to visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 646-733-3045.


Robert B. Swierupski

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