CLA-2 C0:R:C:T 088759 jlj
Mr. Glenn Gutnayer
Gutnayer International
1649 St. Johns Avenue
Highland Park, Illinois 60035
RE: Classification of elastic tie-downs
Dear Mr. Gutnayer:
In your letter of February 18, 1991, you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for elastic tie-downs to be
imported from Taiwan. You submitted a sample along with your
request.
FACTS:
The sample at issue is an elastic tie-down made of a flat
braid fabric with a rubber core. It measures approximately 26
inches long in its relaxed condition. It is 1/2 inch wide. The
textile is polyester.
A metal buckle is attached to one end for fastening the
strap. The buckle enables the strap to be adjusted to the size
of the merchandise being fastened to a bicycle.
You state that the elastic tie-down is solely or
principally used for holding objects onto a bicycle rack mounted
on the back of a bicycle. The submitted cardboard label
indicates that the elastic tie-down is called an "adjust-a-
strap."
ISSUE:
Is the instant elastic tie-down classified in the provision
for bicycle parts and accessories in Heading 8714, HTSUSA, in the
provision for other made up textile articles in Heading 6307,
HTSUSA, or in an alternative heading?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes. The relevant headings include the following:
Heading 5609 Articles of cordage not elsewhere
specified
Heading 5808 Braids in the piece
Heading 6307 Other made up articles of textile
material
Heading 8714 Other bicycle parts and accessories
Braided cordage or textile covered rubber, when imported in
continuous lengths, is provided for under Heading 5604; if cut to
length it is provided for under Heading 5609. See Headquarters
Ruling Letter (HRL) 087631 of September 7, 1990, and HRL 087634
of September 7, 1990. However, the sample is not braided
cordage, so neither of these headings apply to the instant
merchandise.
The sample is made of a flat braid fabric with rubber core
which when imported in continuous lengths is the type which is
classified in Heading 5808, HTSUSA. The instant sample does not
qualify for Heading 5808 because it is cut to a specific length
and is affixed to a metal buckle.
Heading 6307 provides for other made up articles of any
textile material which are not included more specifically in
other headings of Section XI or elsewhere in the Nomenclature.
The instant sample is classified in this heading if no more
specific heading is applicable.
The Explanatory Notes are the official interpretation of the
tariff at the international level. The Explanatory Notes for
Heading 8714 state that this heading covers parts and accessories
of a kind used with non-motorized cycles, provided that the parts
and accessories fulfill both the following conditions:
(i) They must be identifiable as being suitable for
use solely or principally with the above mentioned
vehicles, and
(ii) They must not be excluded by the provisions of the
Notes to Section XVII (see the corresponding
General Explanatory Note).
The elastic tie-down is not a part of a bicycle because it
is not necessary for the safe and efficient operation of a
bicycle. It is an accessory article which is designed for
specific use with a bicycle. An accessory is generally an
article which is not necessary to enable the goods with which it
is used to fulfill their intended function. An accessory must be
identifiable as being intended solely or principally for use with
a specific article. Accessories are of secondary or subordinate
importance; they are not essential in and of themselves. They
must contribute to the effectiveness of the principal article
(e.g., facilitate the use or handling of the principal article,
widen the range of its uses or improve its operation). See HRL
087704 of September 27, 1990, which addresses the issue of
accessories. A review of the Section and Chapter Notes
indicates that this product is not specifically excluded from
classification in Heading 8714.
The instant merchandise meets both conditions spelled out
in the Explanatory Notes above. We therefore find that the
elastic tie-down is a bicycle accessory classified under the
provision for parts and accessories of vehicles of headings 8711
to 8713: other: other: other, in subheading 8714.99.9000, HTSUSA.
(Since there is a more specific provision than Heading 6307, that
heading does not apply to the instant tie-down.)
HOLDING:
Based on the foregoing and the fact that the elastic tie-
down is designed for sole or principal use on bicycles, it is
classified in subheading 8714.99.9000, HTSUSA, dutiable at the
rate of 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division