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NY J88758

October 9, 2003

CLA-2-60:RR:NC:TA:352 J88758


TARIFF NO.: 6006.32.0080

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of 100% polyester dyed weft knit jersey fabric cut into rectangles from the United Kingdom.

Dear Mr. Lynch:

In your letter dated September 10, 2003, on behalf of your client Bose Corporation you requested a tariff classification ruling. The sample is being returned as requested.

The submitted sample, designated as Part Number 266107-001, is a dyed weft jersey knit fabric composed of 100% polyester. This product is cut to a rectangular shape measuring 22 inches in length and 14 inches in width. The fabric from which this item has been cut weighs approximately 150 g/m2. Your correspondence indicates that this product will be used as a fabric covering for a loudspeaker and has been designed for optimal acoustical characteristics. A second cut rectangular piece of fabric, designated as Part Number 264967-001, is made from identical knit fabric and varies only in that it is cut to a rectangle measuring 20 inches by 13 inches. Your letter indicates that both items have been cut to the size and shape required for incorporation into different loudspeaker models and will be used as is with only minor trimming required in the final assembly of the designated loudspeaker.

Your letter indicates that you believe that both these products should be classified under the provision for parts of loudspeakers in subheading 8518.90, Harmonized Tariff Schedules of the United States. Your analysis indicates that you believe that no specific provision applies to these products and concludes therefore that the goods should be classified as loudspeaker parts. However, parts of your argument are flawed. You exclude these products from classification in chapter 60 based on the notion that they are produced in the finished state and such goods are excluded from chapter 60. In the General Explanatory Notes to Section Xl in defining the meaning of Note 7 to Section Xl, the expression “produced in the finished state, ready for use” is further explained. This Explanatory Note states in part:

However, rectangular (including square) articles simply cut out of larger pieces without further 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.

Consequently, the two rectangular shaped fabric panels in this case would not be considered “made up” articles and would not be considered “produced in the finished state, ready for use”. They would therefore be classifiable in chapter 60, HTS, a specific provision for knit fabric.

The applicable subheading for the two rectangularly shaped fabric panels will be 6006.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, other. The rate of duty will be 10.4 percent ad valorem.

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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