Request for reconsideration of NYRL 891630 of December 7,1993; classification of woven fabric; Heading 6213; Heading 5208
Active· CBP ruling HQ 955661· Issued 1994-06-09
Ruling text
HQ 955661
June 9, 1994
CLA-2 CO:R:C:T 955661 CAB
CATEGORY: Classification
TARIFF NO.: 5208.29.6090
John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
RE: Request for reconsideration of NYRL 891630 of December 7,
1993; classification of woven fabric; Heading 6213; Heading 5208
Dear Mr. Pellegrini:
This is in response to your request for reconsideration of
NYRL 891630 of December 7, 1993, on behalf of your client, Paris
Accessories, Inc., concerning the tariff classification of woven
fabric under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted for examination.
FACTS:
The fabric in question is a woven material composed of 100
percent bleached cotton. This material is also woven with a
complex weave characterized by a plain woven background and a
series of satin woven stripes in both the warp and filling
direction. Customs laboratory analysis indicates that the fabric
contains 31.2 single yarns per centimeter in the warp and 28.1
single yarns per centimeter in the filling. The fabric weighs
100.5 g/m2 and based on the data developed by the laboratory, the
average yarn number for this product has been calculated to 59 in
the metric system.
In the initial inquiry, you asserted that the subject
merchandise was classifiable as handkerchiefs in subheading
6213.20.2000, HTSUSA, while the Area Director of New York
determined that the merchandise was classifiable as woven cotton
fabric in subheading 5208.29.6090, HTSUSA.
ISSUE:
Whether the instant merchandise is classifiable as woven
fabric under Heading 5208, HTSUSA, or classifiable as a
handkerchief under Heading 6213, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
The merchandise is potentially classifiable in two distinct
headings. These competing headings are Headings 6213 and 5208,
HTSUSA. You contend that the proper heading for the subject
merchandise is Heading 6213, HTSUSA, which provides for
handkerchiefs. You further assert that "the weave of the fabric,
the presence of the satin stripes, and in particular its narrow
width dedicates the imported merchandise to use as handkerchiefs.
* * * Inasmuch as the imported merchandise provides the essential
character of the finished handkerchiefs, the fabric is dedicated
to a particular use, the manufacture of handkerchiefs, and because
the imported merchandise is recognizable as unfinished
handkerchiefs, it is classified in the provision for
handkerchiefs."
This contention is premised on the merchandise being
classified in accordance with GRI 2(a). GRI 2(a) provides, in
relevant part:
Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished,
provided that, as entered, the incomplete or unfinished
article has the essential character of the complete or
finished article. * * *
It is Customs view, however, that the subject merchandise can
be properly classified in accordance with GRI 1 and the applicable
legal and chapter notes, and resort to GRI 2(a) is unnecessary.
Note 1 to Chapter 62 states the following:
This chapter applies only to made up articles of any textile
fabric other than wadding, excluding knitted or crocheted
articles (other than those of heading 6212). [enphasis added]
The term made up is defined in Note 7 to Section XI, HTSUSA,
as:
(a) Cut otherwise than into squares or rectangles;
(b) 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);
(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 been prevented from unravelling by whipping or
by other simple means;
(d) Cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of identical
material joined end to end and piece goods composed of two
or more textiles assembled in layers, whether or not padded);
or
(f) Knitted or crocheted to shape, presented in the form of
a number of items in the lengths.
When examining the instant article in light of Note 7 to
Section XI, HTSUSA, it appears that it does not meet any of the
criteria listed to be considered "made up" for tariff
classification purposes. As the merchandise is not made up, it is
excluded from classification in Chapter 62, HTSUSA. Thus, it is
not classifiable under Heading 6213, HTSUSA, as a handkerchief.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System, (EN), although not legally binding, are the
official interpretation of the tariff at the international level.
To further substantiate Customs belief that the subject merchandise
is not classifiable under Heading 6213, HTSUSA, we consulted the
EN to Heading 6213, HTSUSA, which state, in pertinent part:
* * *
The heading also includes fabric in the piece consisting
of a number of squares having the character of handkerchiefs
or scarves woven together and which, by simply cutting along
defined lines (indicated by the absence of warp or weft
threads), can be converted into separate fringed articles
suitable for use as handkerchiefs or scarves without further
operation.
Similarly fabric which, in addition to being simply cut
to the required size and shape, has been subjected to a
process of "drawn-thread work" giving the unfinished article
the character of a handkerchief or scarf is classified in this
heading.
* * *
The Fashion Dictionary, by Mary Brooks Picken (1973), at page
109, defines drawn work, which is synonymous with "drawn-thread
work", as "open work made by pulling out threads of the fabric and
embroidering or hemstitching the edges to form decoration."
The instant fabric has not been cut to the size or shape of a
finished handkerchief and it does not contain any open work.
Moreover, the fabric possesses no defined lines for cutting that
would indicate that it could be converted into a separate fringed
handkerchief without further processing. As a result of the
foregoing, the subject fabric fails to meet the required processing
necessary to give it the character of a handkerchief.
Despite the fact that the tariff classification of the
merchandise at issue can be based on GRI 1 and the applicable legal
and chapter notes, you have submitted lengthy oral and written
statements as to why the merchandise is classifiable as a
handkerchief in accordance with GRI 2(a). Therefore, even though
reliance on GRI 2(a) is not dispositive, Customs believes that in
order to wholly address your request for reconsideration, it should
specifically address the tariff classification in conjunction with
GRI 2(a).
The EN to GRI 2(a) states the following, in pertinent part:
(I) The first part of Rule 2(a) extends the scope of any
heading which refers to a particular article to cover not
only the complete article but also that article
incomplete or unfinished, provided that, as presented,
it has the essential character of the complete or
finished article.
(II) The provisions of this Rule also apply to blanks unless
these are specified in a particular heading. The term
"blank" means an article, not ready for direct use,
having the approximate shape or outline of the finished
article or part, and which can only be used, other than
in exceptional cases, for completion into the finished
article or part.
* * *
The subject merchandise cannot be considered an incomplete
article in compliance with GRI 2(a), since in its present
condition, it does not have the essential character of a
handkerchief. When examining the fabric, Customs cannot perceive
a handkerchief emerging from the material. There are no lines of
demarcation, cutting lines, or hemmed edges. To substantiate your
claim that the merchandise is classifiable as an unfinished
handkerchief in Heading 6213, HTSUSA, you maintain the following:
The weave of the fabric, the presence of the satin
stripes, and, in particular its narrow width dedicates
the imported merchandise to use as handkerchiefs. In its
imported condition, the merchandise has no other
practical, commercial use. Its narrow width means that
fabric can not be used to make lingerie, shirts or other
garments, napkins (the satin stripes permit only very
small napkins), tablecloths (the satin stripes describe
an area too small for a tablecloth), placemats or other
linens.
The weave of the fabric, the satin stripes, and the narrow
width does not prevent the fabric from being manufactured into
finished articles, other than a handkerchief. The fabric could
easily be utilized to construct items, such as place mats.
Moreover, the weight and the weave pattern of the fabric makes it
suitable for the construction of various types of lightweight
garments.
HOLDING:
Based on the foregoing, the merchandise at issue in NYRL
891630 was properly classified in subheading 5208.29.6090, HTSUSA,
which provides for woven bleached fabrics of cotton, containing 85
percent or more by weight of cotton, weighing not more than 200
g/m2. The rate of duty is 10.2 percent ad valorem and the textile
restraint category is 220.
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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 955661, retrieved 2026-10-12T05:29:03Z, republished verbatim. This digest is informational; only CBP issues binding rulings.