CLA-2 CO:R:C:G 086438 DRR
Michael F. Watson
A. W. Fenton Co.
P.O. Box 360614
Columbus, Ohio 43236-0614
Re: Hook and loop pad and strip
Dear Mr. Watson:
This is in reference to your letter dated December 18, 1989,
on behalf of Road Pro Electronics, requesting the classification
of two sizes of hook and loop fabric under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two samples, a hook and
loop pad which measures one inch by one inch, and a hook and loop
strip which measures two inches by six inches. The strip is
gummed on the edges and one entire side. The pad and strip will
be used for mounting CB radios, radar detectors and microphones
to the dashboards of cars and trucks. The pad and strip are made
of 100 percent nylon and will be imported from Taiwan.
ISSUE:
Whether the hook and loop pad and strip at issue are
classifiable under subheading 6307.90.9050, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes. Heading 6307, HTSUSA, provides for other made-up textile
articles not specifically provided for.
-2-
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 6307 state that "This heading covers
made up articles of any textile material which are not included
more specifically in other headings of Section XI or elsewhere in
the Nomenclature." Note 7(a) to Section XI, HTSUSA, states in
part that for the purposes of this section, the expression "made
up" means cut other than into squares or rectangles. This note
would appear to exclude the hook and loop pad and strip from
heading 6307. However, Note 7(b) to Section XI, HTSUSA, states
that the expression "made up" means articles produced in the
finished state, ready for use without sewing or other working.
There is nothing in the record to indicate that the pad or strip
will be further processed after importation. Also, prior rulings
have determined that the important factor in applying Note 7(a)
is whether the article is imported in its finished state. (See,
for example, HRL 085384, dated October 20, 1989, which states
that Note 7(b) defines "made up" to include articles produced in
a finished state, ready for use.)
HOLDING:
The hook and loop pad and strip at issue are classified
under subheading 6307.90.9050, HTSUSA, as other made up articles
of textile, with a duty rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
D. Rimmer library/peh
086438