CLA-2 R:C:T 957661 ch
Steven P. Sonnenberg, Esq.
Sonnenberg & Anderson
200 South Wacker Drive
33rd Floor
Chicago, Illinois 60606
RE: Reconsideration of New York Ruling Letter (NYRL)
879703, NYRL 879704, NYRL 879705, NYRL
879706, NYRL 879732, NYRL 880358; classification of
dipped man-made fiber; twine, cordage, ropes and
cables.
Dear Mr. Sonnenberg:
This is in response to your letter, dated March 14, 1995,
requesting reconsideration of the above-referenced New York
ruling letters. These decisions concerned, in whole or in part,
the tariff classification under the Harmonized Tariff Schedule of
the United States (HTSUS) of certain polyester and kevlar
(aramid) cords. Samples were sent to this office for
examination.
FACTS:
The instant goods are various plied, dipped multifilament
polyester cords which are imported in continuous lengths. You
indicate that the cords will be used in the core of power
transmission belts for industrial and automotive uses. Samples
have been submitted and organized by ruling number:
Rulings 879704/06 (November 3, 1992)
Exhibit A - S-15B: 20,220 decitex; 1st twist 152 T.P.M.,
2nd twist 72 T.P.M.
Exhibit B - J-27AW 35,150 decitex; 1st twist 96 T.P.M., 2nd
twist 52 T.P.M.
Exhibit C - S-24B 32,000 decitex; 1st twist 102 T.P.M.,
2nd twist 55 T.P.M.
Exhibit D - S-9A 11,700 decitex; 1st twist 151 T.P.M.,
2nd twist 90 T.P.M.
(All coated with Isocianate and Resorcinol Formalin Latex).
Rulings 879703/05 (November 3, 1992)
Exhibit E - S-15FW 19,140 decitex; 1st twist 152 T.P.M.,
2nd twist 72 T.P.M.
Exhibit F - S-30B 40,380 decitex; 1st twist 110 T.P.M.,
2nd twist 51 T.P.M.
Exhibit G - S-24FS 32,610 decitex; 1st twist 102 T.P.M.,
2nd twist 55 T.P.M.
Exhibit H - J-33F 43,250 decitex; 1st twist 81
T.P.M., 2nd twist 47 T.P.M.
(All coated with Isocianate and Resorcinol Formalin Latex).
Ruling 880358 (December 3, 1992)
Exhibit I - K-6B 12,230 decitex; 1st twist 177 T.P.M.,
2nd twist 88 T.P.M.
(Coated with Isocianate, Resorcinol Formalin Latex and Poly
Chloroprene Rubber).
Ruling 879732 (November 12, 1992)
Exhibit J - S-10AW 13,500 decitex; 1st twist 210 T.P.M.,
2nd twist 88 T.P.M.
Exhibit K - S-10B 13,800 decitex, 1st twist 210 T.P.M.,
2nd twist 88 T.P.M.
(Coated with Isocianate, Resorcinol Formalin Latex and Poly
Chloroprene Rubber).
In the referenced ruling letters, Customs classified the
goods in subheading 5607.50.2000, HTSUS, which provides for
twine, cordage, ropes and cables, of other synthetic fibers, not
braided or plaited.
ISSUE:
What is the proper tariff classification for the polyester
cords?
LAW AND ANALYSIS:
Section XI, Note 3, states in pertinent part that:
(A) For the purposes of this section, and subject to the
exceptions in paragraph (B) below, yarns (single, multiple
(folded) or cabled) of the following descriptions are to be
treated as "twine, cordage, ropes and cables":
* * *
(b) Of man-made fibers (including yarn of two or more
monofilaments of chapter 54), measuring more than
10,000 decitex;
* * *
(B) Exceptions:
* * *
(b) Man-made filament tow of chapter 55 and
multifilament yarn without twist or with a twist of
less than 5 turns per meter of chapter 54.
Polyester filaments are regarded as man-made fibers. See Chapter
54, Note 1. Pursuant to Section XI, Note 3, plied man-made
fibers with a twist of more than 5 turns per meter are regarded
as twine, cordage, ropes and cables. Twine, cordage, ropes and
cables, produced by twisting, plaiting or braiding are classified
in heading 5607. See Explanatory Notes, at page 779. As the
instant cords measure more than 10,000 decitex and possess a
twist of more than 5 turns per meter, they are prima facie
classifiable in heading 5607.
The Explanatory Notes to the HTSUS, while not legally
binding, represent the Customs Cooperation Council's official
interpretation of the Harmonized System. It has therefore been
the practice of the Customs Service to follow, whenever possible,
the terms of the Explanatory Notes when interpreting the HTSUS.
You contend that the Explanatory Note to heading 5607 evidences
an intent to restrict the scope of the heading so as to exclude
polyester cords used in power transmission belts.
The Explanatory Note to heading 5607, at pages 779-780,
states in pertinent part:
This heading covers twine, cordage, ropes and cables,
produced by twisting or by plaiting or braiding.
(1) Twine, cordage, ropes and cables, not plaited or
braided.
Parts (I)(B)(1) and (2) (particularly the Table) of the
General Explanatory Note to Section XI set out the
circumstances in which single, multiple (folded) or
cabled yarns are regarded as twine, cordage, ropes or
cables of this heading.
* * *
Twine, cordage, ropes and cables are used as binder twine,
for tying packages, towing, loading, etc. Their cross-section is usually round but some (e.g., some transmission
cables) have a square, trapezoidal or triangular section.
They are normally unbleached, but may be dyed, impregnated
to make them rot-proof, formed of different coloured
strands, or impregnated, coated, covered or sheathed with
rubber or plastics.
These products are classified here whether or not cut to
length.
(Emphasis added).
Part (I)(B)(2) of the General Explanatory Note to Section
XI, at page 708, contains a table which indicates the proper
classification of yarns of Chapters 50 to 55 according to their
characteristics. The table reads in part as follows:
Type
Characteristics
Determining
Classification
Classification
Of man-made fibres
(including those
yarns of two or
more monofilaments
of Chapter 54(**))
(1) Measuring
10,000 decitex or
less;
(2) Measuring more
than 10,000 decitex
Chapter 54 or
55
Heading 56.07
Footnotes.
(**) Silk worm gut of heading 50.06, multifilament yarn
without twist or with a twist of less than 5 turns per
metre, and monofilament, of Chapter 54, and man-made
filament tow of Chapter 55 do not in any circumstances
fall in heading 56.07.
Our attention is directed to the language which indicates
that twine, cordage, ropes and cables "are used as binder twine,
for tying, packages, towing, loading, etc." You argue that
heading 5607 is limited to goods used for these purposes. As the
instant cords will be used in power transmission belts, and not
for tying or towing purposes, you reason that they are precluded
from classification within heading 5607.
However, Section XI, Note 3, does not limit twine, cordage,
ropes and cables to goods for specific purposes. Rather, the
Note specifies that multifilament yarn composed of man-made
fibers measuring more than 10,000 decitex and with a twist of
more than 5 turns per meter are generally classified in heading
5607, HTSUS. Similarly, the Explanatory Note to heading 5607, in
conjunction with Part (I)(B)(2) of the General Explanatory Note
to Section XI, states that multifilament yarns of man-made fibers
(not plaited or braided) meeting these specifications are
classified in the heading. When taken in context it is clear
that twine, cordage, ropes and cables used for binding and tying
purposes are merely examples of how such goods may be used.
Therefore, we do not agree that the subject merchandise is
excluded from heading 5607.
Nevertheless, we recognize that polyester cords may also be
described elsewhere in the Nomenclature. In that event, the
goods shall be classified according to the terms of the headings
and the applicable section and chapter notes, pursuant to General
Rule of Interpretation 1; or the rules of specificity, essential
character and numerical order as set forth in General Rule of
Interpretation 3. For this reason, we turn to alternative
classifications you advance as competing provisions.
Heading 5609, HTSUS, provides in part for articles of twine,
cordage, rope or cables, not elsewhere specified or included.
The Explanatory Note states that:
This heading covers...articles of twine, cordage, rope or
cables of heading 56.07, other than those covered by a more
specific heading in the Nomenclature.
It includes yarns, cordage, rope, etc., cut to length and
looped at one or both ends, or fitted with tags, rings,
hooks, etc., (e.g. shoe laces, clothes lines, towing ropes),
ships' fenders, unloading cushions, rope ladders, loading
slings, dish "cloths" made of a bundle of yarns folded in
two and bound together at the folded end, etc.
You characterize heading 5609 as a basket provision for twine,
cordage, rope or cables. Consequently, you argue that in the
absence of a provision which more specifically describes the
goods, the instant cords are classifiable within the heading.
However, as suggested by the terms of the headings and the
applicable Explanatory Notes, heading 5609 should be
distinguished from heading 5607 for the reason that it provides
for articles of twine, cordage, rope or cables. The Explanatory
Note to heading 5607, at page 780, states that goods of the
heading are classified therein even when cut to length. By way
of contrast, the Explanatory Note to heading 5609, at page 781,
indicates that the heading includes cordage cut to length and
made up at one or both ends, or otherwise made up into articles
such as rope ladders, slings and dish cloths. Therefore,
articles of heading 5609 must be advanced in condition so as to
remove them from the scope of heading 5607. In this instance,
the polyester cords are imported in continuous lengths. They
have not been made up and remain within the scope of heading
5607. Hence, heading 5609 does not describe the goods.
Heading 5910, HTSUS, describes transmission or conveyor
belts or belting, of textile material. The Explanatory Note to
the heading, at page 821, states in part that:
These transmission or conveyor belts or belting are used for
the transmission of power or the conveyance of goods. They
are usually woven or plaited from yarns of wool, cotton,
man-made fibres, etc...
* * *
Transmission or conveyor belts (i.e., lengths of belting cut
to size and either with the ends joined together or
furnished with fastenings for joining them together) are
classified here irrespective of the thickness of the
material.
(Emphasis added).
Thus, the term "belts" refers to "belting" which has been made up
into a loop for the transmission of power or the conveyance of
goods. Citing lexicographic sources, you construe the term
"belting" so as to include all materials which will ultimately be
incorporated into a belt. As the polyester cords will be used
for this purpose, you submit that they are classifiable in
heading 5910.
The Explanatory Note to heading 5910 specifies that belts
and belting have usually been woven or plaited from yarns of
various materials. Moreover, it states that lengths of belting
are merely cut to size and joined together in order to form a
belt. Consequently, we are of the opinion that "belting" refers
to material which has been woven or otherwise made up into a
sheet. The term "belting" does not describe a multifilament yarn
or cord. For this reason, heading 5910 does not encompass the
polyester cords.
Heading 5911, HTSUS, provides for textile products and
articles, for technical uses, specified in note 7 to chapter 59.
Chapter 59, Note 7, states that:
Heading 5911 applies to the following goods, which do not
fall in any other heading of section XI:
(a) Textile products in the piece, cut to length or simply
cut to rectangular (including square) shape (other than
those having the character of the products of headings
5908 to 5910), the following only:
(i) Textile fabrics, felt and felt-lined woven
fabrics, coated, covered or laminated with rubber,
leather or other material, of a kind used for card
clothing, and similar fabrics of a kind used for
other technical purposes;
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses
or the like, of textile material or of human
hair;
(iv) Flat woven textile fabrics with multiple warp or
weft, whether or not felted, impregnated or
coated, of a kind used in machinery or for other
technical purposes;
(v) Textile fabric reinforced with metal, of a kind
used for technical purposes;
(vi) Cords, braids and the like, whether or not coated,
impregnated or reinforced with metal, of a kind
used in industry as packing or lubricating
materials;
(b) Textile articles (other than those of headings 5908 to
5910) of a kind used for technical purposes (for
example, textile fabrics and felts, endless or fitted
with linking devices, of a kind used in papermaking or
similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other
machinery parts).
Under the terms of Chapter 59, Note 7(a), only the textile
fabrics and products enumerated in 7(a)(i) through 7(a)(vi) fall
within the scope of heading 5911. Note 7(b) enlarges the scope
of this heading to include textile articles of a kind used for
technical purposes. For reasons stated above, Note 7(b) is
inapplicable in this case as the polyester cords have not been so
advanced in condition so as to be regarded as made up articles.
Moreover, the textile products of Chapter 59, Notes 7(a)(i)
through 7(a)(v) are restricted to certain cloths or fabrics. As
polyester cords have not been woven or otherwise made up into
cloths or fabrics, these provisions are inapplicable. Finally,
Note 7(a)(vi) relates to cords, braids and the like, of a kind
used in industry as packing or lubricating materials. The Note
does not describe the instant goods as they are not used as
packing or lubricating materials. Therefore, the polyester cords
are not classifiable in heading 5911, HTSUS.
In view of the foregoing, the polyester cords are properly
classified in heading 5607, HTSUS.
HOLDING:
NYRL 879703, NYRL 879704, NYRL 879705, NYRL 879706, NYRL
879732, NYRL 880358 are hereby affirmed. The subject merchandise
is classifiable under subheading 5607.50.2000, HTSUS, which
provides for twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated, coated,
covered or sheathed with rubber or plastics: of other synthetic
fibers: not braided or plaited. The applicable rate of duty is
26.8 cents per kilogram + 14.6 percent ad valorem. The textile
category is 201.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division