CLA-2; CO:R:C:T 953067 ch
District Director of Customs
511 N. W. Broadway
Federal Building
Portland, Oregon 97209
RE: Application for further review of Protest No. 2904-92-
100189 under 19 U.S.C., section 1514(c)(2);
classification of bungee cord; rubber; cordage, rope,
cable; section XI, note 10.
Dear Sir:
This is in response to a request for further review of
protest number 2904-92-100189, dated November 12, 1992, regarding
the classification of bungee cords under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
provided to our office for examination.
FACTS:
The sample received is a six-inch section of bungee cord cut
from an eighteen inch two hook bungee cord. It is composed of
man-made fiber braid with a rubber core.
ISSUE:
Whether the subject merchandise is classified under heading
4016, HTSUSA, which provides for other articles of vulcanized
rubber other than hard rubber, or heading 5609, HTSUSA, which
provides for articles of twine, cordage, rope or cables, not
elsewhere specified or included?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Section XI, note 10, HTSUSA, states that "elastic products
consisting of textile materials combined with rubber threads are
classified in this section." The subject merchandise is elastic
as it returns to its original state after being stretched. It is
composed of man-made textile fibers wound around numerous rubber
threads. Accordingly, this item is classified in section XI.
Section XI, heading 5604, covers, inter alia, "rubber thread
and cord, textile covered." The Explanatory Notes (EN) to
heading 5604 state, in part:
(A) Rubber Thread and Cord, Textile Covered
Provided they are covered with textiles (e.g. by
gimping or plaiting), this group includes, thread
(single strand) of rubber, or any cross-section, and
cord (multiple strand) of rubber, made of these
threads.
The instant cord imported in material lengths fits this
description. However, the sample has been cut to size and fitted
with hooks. Therefore, the finished article is beyond the scope
of this heading.
Section XI, heading 5609, covers, inter alia, "articles of
cordage, rope or cables, not elsewhere specified or included."
EN to heading 5609 state, in pertinent part:
This heading covers articles of the yarns of Chapters
50 to 55...It includes yarns, cordage, rope, etc., cut
to length and looped at one or both ends, or fitted
with tags, rings, hooks, etc.
The subject merchandise is a cord of man-made fibers (and
rubber), cut to length and fitted with hooks. Accordingly, it is
classifiable under heading 5609.
The importer argues, pursuant to GRI 3, that the bungee cord
is classifiable as an article of rubber because the essential
nature of this item is imparted by its rubber core. However, GRI
3 is inapplicable as classification of the merchandise may be
determined, pursuant to GRI 1, under the terms of the headings of
the tariff.
HOLDING:
Therefore, based on the foregoing discussion, the
merchandise was properly classified in subheading 5609.00.4000,
HTSUSA. Accordingly, the protest should be denied in full. A copy of this decision should be attached to the CF 19 Notice of
Action to satisfy the notice requirement of section 174.30(a),
Customs Regulations.
Sincerely,
John Durant, Director