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Sign inOct2019 · Q60 · Practical Exercise
Classifying printed cotton patchwork squares sewn together for quilt-making in the 2019 HTSUS: the sewn made-up gate, out of Chapter 52, into 6307
Using the 2019 Basic Edition and the given invoice only ('Printed 100% cotton plain weave patchwork fabric', 5500 pieces, with the Additional Information that the fabric is made from patchwork squares, approximately 6 inches by 6 inches each, which have been sewn together for customers to use in making quilts), classify the goods by reading the Section XI and Chapter 63 notes in order. Made-up gate: Section XI Note 7 defines 'made up'. Cutting fabric into squares or rectangles is not itself made up under 7(a), so the square shape alone decides nothing. What matters is the sewing: Note 7(f) covers goods 'Assembled by sewing, gumming or otherwise', with two exceptions: piece goods of two or more lengths of identical material joined end to end, and piece goods of two or more textiles assembled in layers, whether or not padded. Patchwork squares sewn together on their sides into one piece are neither ordinary lengths joined end to end nor layered or padded fabric, so the goods are made up. The invoice describes no padding, backing, stuffing or quilting stitch, and the lesson invents none. Leaving Chapter 52: Section XI Note 8(a) says Chapters 50 to 55 do not apply to goods made up within the meaning of Note 7. The fabric is printed, 100% cotton and plain weave, and the invoice gives the thread count, weight and average yarn number, but once the goods are made up those facts do not keep them in the Chapter 52 woven cotton fabric headings. Chapter 63: Note 1 says Subchapter I applies only to made up articles of any textile fabric, and Note 2 excludes goods of Chapters 56 to 62 and worn articles of heading 6309. Nothing in the invoice points to Chapters 56 to 62, and the goods are new, not worn. Heading 6307 covers other made up articles. Imported form versus future use: the customers will use the fabric to make quilts later, but classification follows the goods as imported. As imported they are sewn patchwork fabric, not a finished stuffed quilt or other bedding, not quilted textile products in the piece, and not a shell for a quilt (the invoice describes no shell). Tree: 6307 > 6307.90 Other > Other (not labels, cords, lacings, surgical drapes, pet toys or wall banners) > 6307.90.98 Other (not the 6307.90.89 towels, pillow shells or quilt shells) > Other (not flags, towels or furniture movers' pads) > stat suffix 89 Other. Result in the 2019 Basic: 6307.90.9889, matching the preserved official answer D and the key citation 'Note 7 to Section XI'. Optional scope footer only: the statistical suffix for this residual line later changed to .9891 from July 1, 2020; that later change is not applied back to this 2019 exam. Not taught: any duty rate, the Q61 duty, tax or fee figure, MPF, any current rate or modern code, any option-by-option walkthrough or answer letter.
What you will learn
Using the 2019 Basic Edition and the given invoice only ('Printed 100% cotton plain weave patchwork fabric', 5500 pieces, with the Additional Information that the fabric is made from patchwork squares, approximately 6 inches by 6 inches each, which have been sewn together for customers to use in making quilts), classify the goods by reading the Section XI and Chapter 63 notes in order. Made-up gate: Section XI Note 7 defines 'made up'. Cutting fabric into squares or rectangles is not itself made up under 7(a), so the square shape alone decides nothing. What matters is the sewing: Note 7(f) covers goods 'Assembled by sewing, gumming or otherwise', with two exceptions: piece goods of two or more lengths of identical material joined end to end, and piece goods of two or more textiles assembled in layers, whether or not padded. Patchwork squares sewn together on their sides into one piece are neither ordinary lengths joined end to end nor layered or padded fabric, so the goods are made up. The invoice describes no padding, backing, stuffing or quilting stitch, and the lesson invents none. Leaving Chapter 52: Section XI Note 8(a) says Chapters 50 to 55 do not apply to goods made up within the meaning of Note 7. The fabric is printed, 100% cotton and plain weave, and the invoice gives the thread count, weight and average yarn number, but once the goods are made up those facts do not keep them in the Chapter 52 woven cotton fabric headings. Chapter 63: Note 1 says Subchapter I applies only to made up articles of any textile fabric, and Note 2 excludes goods of Chapters 56 to 62 and worn articles of heading 6309. Nothing in the invoice points to Chapters 56 to 62, and the goods are new, not worn. Heading 6307 covers other made up articles. Imported form versus future use: the customers will use the fabric to make quilts later, but classification follows the goods as imported. As imported they are sewn patchwork fabric, not a finished stuffed quilt or other bedding, not quilted textile products in the piece, and not a shell for a quilt (the invoice describes no shell). Tree: 6307 > 6307.90 Other > Other (not labels, cords, lacings, surgical drapes, pet toys or wall banners) > 6307.90.98 Other (not the 6307.90.89 towels, pillow shells or quilt shells) > Other (not flags, towels or furniture movers' pads) > stat suffix 89 Other. Result in the 2019 Basic: 6307.90.9889, matching the preserved official answer D and the key citation 'Note 7 to Section XI'. Optional scope footer only: the statistical suffix for this residual line later changed to .9891 from July 1, 2020; that later change is not applied back to this 2019 exam. Not taught: any duty rate, the Q61 duty, tax or fee figure, MPF, any current rate or modern code, any option-by-option walkthrough or answer letter.
October 17, 2019 CBLE, commercial invoice for questions 59-61 (Fabrica de Artigos de Vestuario Top Job, invoice US001836, July 9, 2019) with Additional Information box; HTSUS (2019 Basic) Section XI Note 7(a) and 7(f), pages XI-3 to XI-4; HTSUS (2019 Basic) Section XI Note 8, page XI-4; HTSUS (2019 Basic) Chapter 63 Notes 1 and 2, page 63-1; HTSUS (2019 Basic) Chapter 63, pages 63-21 to 63-22, heading 6307 and the 6307.90 'Other' lines before 6307.90.89; HTSUS (2019 Basic) Chapter 63, page 63-23, subheadings 6307.90.89 and 6307.90.98 article descriptions and statistical suffixes (rate columns visible on the page but not taught); October 17, 2019 CBLE question 60 stem (historical original excerpt); October 2019 CBLE official answer key, question 60, and reference list; Optional scope footer only: later statistical suffix change for the residual 6307.90.98 line, as recorded in video-pilot/review/historical-current-independent-2019oct58-60-61-20261012/review.json (currentComparison.suffixEvidence); local copy listed there as suffix-effective-evidence.pdf · The October 2019 answer key's reference list gives the Harmonized Tariff Schedule of the United States as '2018 and/or 2019 Basic Edition, No Supplements'. This lesson uses only the 2019 Basic Edition. Sources used: 2019 Basic Section XI Notes 7 and 8 (XI-3 to XI-4); Chapter 63 Notes 1-3 (63-1); table pages 63-21 to 63-23 (heading 6307, subheading 6307.90, 6307.90.89 and 6307.90.98 with stat suffix 89); the original invoice image for questions 59-61 with its Additional Information box. Historical 2019 Basic classification lesson only. It teaches no duty rate, no Q61 duty, tax or fee calculation, no MPF, no current-law check and no modern code.
Explained using the historical edition for this exam.