CLA-2:CO:R:C:G 087631 DRR 827963
Mr. Jack Golla
Action Industries, Inc.
Allegany Industrial Park
Cheswick, Pennsylvania 15024
Re: Classification of tie downs from Taiwan; modification
of NYRL 827963, dated March 10, 1988
Dear Mr. Walters:
This is in further response to your letter dated January
24, 1988, requesting the classification of tie downs, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise is represented by tie downs item numbers
7281, 7280, and 8028. They are braided stretch cords made of
textile material of man made fiber, with a rubber core and
plastic coated metal hooks on either end. The tie downs items
7280 and 7281 are attached to a metal ring. New York Ruling
Letter (NYRL) 827963, dated March 10, 1988, classified the cords
as other made up articles of textile material under subheading
6307.90.9000, HTSUSA. We have had occasion to review that ruling
and have found it necessary to modify the decision.
ISSUE:
What is the proper classification of the merchandise at
issue?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI). GRI 1
provides that the classification of articles is to be determined
according to the terms of the headings and any relevant section
or chapter notes.
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Heading 6307 provides for other made-up articles of any
textile material which are not included more specifically in
other headings of Section XI. However, Note 1 to Chapter 63
specifies that Sub-Chapter I applies only to made up articles of
any textile fabric. Since the tie downs are made of braided
cordage, it is not a textile fabric for tariff purposes and is
therefore precluded from classification in heading 6307, HTSUSA.
Braided cordage or textile covered rubber, when imported in
continuous lengths is provided for under heading 5604, HTSUSA.
The product in question however has been cut to length and fitted
with steel hooks at each end. It has therefore been advanced in
condition beyond the scope of heading 5604. Heading 5609,
HTSUSA, provides for articles of cordage, rope or cable, not
elsewhere specified or included. The Explanatory Notes to the
HTSUSA constitute the official interpretation of the nomenclature
at the international level. The Explanatory Notes to heading
5609 indicate that this provision includes cordage cut to length
and fitted with rings, hooks, etc. We are of the opinion that
the braided stretch cords are properly classifiable under heading
5609.
HOLDING:
The tie downs in question are classified under subheading
5609.00.4000, HTSUSA, as articles of cordage not elsewhere
specified or included, other, with duty at the rate of 7.8
percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
This notice to you should be considered a modification of
NYRL 827963 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to NYRL 827963 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for the importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, NYRL 827963 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this revocation, in that current contracts
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for importation arriving at a port subsequent to the release of
HRL 087631 will be classified under the new ruling. If such a
situation arises, you may, at your discretion, notify this office
and apply for relief from the binding effects of the new ruling
as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
6cc A.D.N.Y. Seaport
rimmer library/peh
087631