Classification of cotton articles used for Laotian religious ceremonies; made up in application of Note 7, Section XI; classifiable in Heading 6307
Active· CBP ruling HQ 088716· Issued 1991-05-10
Ruling text
HQ 088716
May 10, 1991
CLA-2 CO:R:C:T 088716 CC
CATEGORY: Classification
TARIFF NO.: 6307.90.9490
Ms. Ann Y. Goldman
Laotian Handcraft Center
1579 Solano Ave.
Berkeley, CA 94707
RE: Classification of cotton articles used for Laotian religious
ceremonies; made up in application of Note 7, Section XI;
classifiable in Heading 6307
Dear Ms. Goldman:
This letter is in response to your inquiry of January 10,
1991, requesting the tariff classification of cotton articles
from Thailand used for Laotian religious ceremonies. Two samples
were submitted for examination.
FACTS:
Both samples are made of greige, woven, 100 percent cotton
cloth and are folded in half. Each sample is unhemmed, except at
one of the widths, where the fabric is sewn together. Both
samples are rectangular-shaped. One sample measures 19 feet by
20 inches, and the other sample measures 26 feet by 20 inches.
This merchandise is said to be used in Laotian religious
ceremonies by Yao or Mien tribes in the United States. Specific
uses include as banners hung from long bamboo poles and as
shrouds around a body in a coffin.
ISSUE:
Whether the merchandise is classifiable in Heading 5209 of
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) or in Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Note 7 to Section XI states that for the purposes of this
section, the expression "made up" means:
...
(c) Hemmed or with rolled edges, or with a knotted fringe
at any of the edges, but excluding fabrics the cut edges of
which have prevented from unravelling by whipping or by
other simple means;
...
Heading 6307, HTSUSA, provides for other made up articles.
The submitted merchandise is sewn together at one side.
Therefore this merchandise is "made up" in application of Note
7(c) to Section XI and is classifiable in Heading 6307.
HOLDING:
The submitted merchandise is classified under subheading
6307.90.9490, HTSUSA, which provides for other made up articles,
other, other, other, other. As products of Thailand eligible for
the General System of Preferences, the submitted merchandise may
be entered free of duty. No textile category is currently
assigned to merchandise classified under this subheading.
The samples are being returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc CITA
Source: rulings.cbp.gov — ruling 088716, retrieved 2026-10-12T05:21:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.