CLA-2 CO:R:C:T 956419 SK
District Director
U.S. Customs Service
P.O. Box 37260
6269 Ace Industrial Dr.
Milwaukee, WI 53237-0260
RE: Decision on Application for Further Review of Protest No.
3701-94-100003; classification of polypropylene monofilament; less
than 1 mm in diameter; not a staple fiber; General EN to Ch 55;
5404.10.40, HTSUSA.
Dear Sir:
This is a decision on application for further review of a
protest timely filed on January 5, 1994, by M. Rodriguez on behalf
of Milwaukee Dustless Brush, against your decision regarding the
classification of polypropylene monofilament. One entry of the
subject merchandise was made at the Customs port at Milwaukee on
August 1, 1993. The entry was liquidated on November 12, 1993.
This office is in receipt of samples of the subject merchandise.
FACTS:
The subject merchandise consists of polypropylene monofilament
which vary from 0.41 to 0.64 mm in diameter, cut uniformly to 178
mm in length. They are intended for use as brush bristles, but are
not flagged, tipped or otherwise prepared for this use other than
being cut to length. The Milwaukee Customs laboratory has examined
the subject merchandise and confirmed that the monofilaments
measure less than 1 mm in diameter.
The goods were entered under subheading 3916.90.32, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). The
Milwaukee District report indicates that a subheading 5404.10.40,
HTSUSA, classification is warranted. Protestant claims that
classification is proper under subheading 5504.90.00, HTSUSA.
ISSUE:
What is the proper classification of the polypropylene
monofilament at issue?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in order.
Merchandise that cannot be classified in accordance with GRI 1 is
to be classified in accordance with subsequent GRI's.
Subheading 3916.90.30, HTSUSA, (formerly 3916.90.32, HTSUSA)
provides for monofilament of which any cross-sectional dimension
exceeds 1 mm ... of plastics. This subheading does not provide
for the subject merchandise because no cross-sectional dimension
of the monofilament at issue exceeds 1 mm.
Subheading 5504.90.00, HTSUSA, provides for "[A]rtificial
staple fibers, not carded, combed or otherwise processed for
spinning: other." As heading 5504, HTSUSA, covers "artificial"
staple fibers, which are those made by "chemical transformation of
natural organic polymers (for example, cellulose, casein, proteins
or algae), such as viscose, rayon, cellulose acetate, cupro or
alginates," (see Chapter 54 Note 1(b)), and polypropylene does not
meet this definition, classification is not proper here.
Assuming, arguendo, that the protestant intended to claim
classification under subheading 5503.40.00, HTSUSA, which provides
for "[S]ynthetic staple fibers, not carded, combed or otherwise
processed for spinning; polypropylene," classification would still
be precluded here. The General Explanatory Note to Chapter 55
describes staple fibers in terms of their being a step in the
process of spinning fibers into yarns. The filaments at issue are
not designed to be made into yarns nor are they "processed for
spinning" as described in the heading langauge.
As the subject merchandise is appropriately described as
"monofilament," and it is made of a synthetic material,
classification is proper under subheading 5404.10.4000, HTSUSA,
which provides for "[S]ynthetic monofilament of 67 decitex or more
and of which no cross-sectional dimension exceeds 1 mm; strip and
the like (for example artificial straw) of synthetic textile
materials of an apparent width not exceeding 5 mm: monofilament:
other: of polypropylene, not over 254 mm in length... ."
HOLDING:
The monofilament at issue is classifiable under subheading
5404.10.4000, HTSUSA, which provides for "[S]ynthetic monofilament
of 67 decitex or more and of which no cross-sectional dimension
exceeds 1mm; strip and the like (for example artificial straw) of
synthetic textile materials of an apparent width not exceeding 5mm:
monofilament: other: of polypropylene, not over 254 mm in length...
," dutiable at a rate of 7.8 percent ad valorem.
As the rate of duty under the classification indicated above
is the same as the rate under which the subject merchandise was
liquidated, you are instructed to deny the protest in full. A copy
of this decision should be furnished to the protestant with the CF
19 Notice of Action to satisfy the notice requirement of Section
174.30(a), Customs Regulations.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of this entry in accordance with this decision
must be accomplished prior to mailing of the decision. Sixty days
from the date of the decision the Office of Regulations and Rulings
will take steps to make the decision available to Customs personnel
via the Customs Rulings Module in ACS and the public via the
Diskette Subscription Service, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division