CLA-2 RR:CR:TE 961983 PR
TARIFF NO: 5608.19.2090
Ms. Pamela Pinter
Big Apple Customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, NY 11434
RE: Reconsideration of NY C86007; concerning the tariff
classification of a net ball bag.
Dear Ms. Pinter:
This is in reference to New York Ruling Letter (NY) C86007,
which was issued by the Director, National Commodity Specialist
Division, New York, New York, on April 15, 1998. The ruling
classified a net ball bag under subheading 5609.00.3000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for articles of man-made fiber yarn,
twine, cordage, rope or cables, not elsewhere specified or
included. We have reviewed NY C86007 and have determined that
the ruling is incorrect. Our decision on the matter follows.
FACTS:
The article in issue is a knotted net bag of man-made fibers
that is shaped to hold a volley ball, or a ball of similar size.
A length of man-made fiber cord is threaded through the top of
the net and then through a small spring operated plastic holder.
The holder is used to adjust the cord when worn around a person's
waist.
The provisions which merit consideration are highlighted
below:
5608 Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile
materials:
Of man-made textile materials:
5608.11.00 Made up fishing nets...............
5608.19 Other:
5608.19.10 Fish netting.......................
5608.19.20 Other:.............................
5608.19.2090 Other.........................
* * * * * *
5609.00 Articles of yarn . . . twine cordage, rope or
cables, not elsewhere specified or included:
5609.00.3000 Of man-made fibers......................
ISSUE:
The issue presented is whether the net ball bag is
classifiable as an article of yarn or cordage, in subheading
5609.00.3000, HTSUSA, or as a made up net, in subheading
5608.19.2090, HTSUSA.
Law and Analysis:
The General Rules of Interpretation (GRIs), taken in their
appropriate order, provide a framework for classification of
merchandise under the HTSUSA. GRI 1 states that "classification
shall be determined according to the terms of the headings and
any relative section or chapter notes." In this case, heading
5608 provides for made up nets of textile materials, while
heading 5609 provides for articles of yarn, twine, cordage, rope
or cables not elsewhere specified or included.
Section XI, note 7, HTSUSA, states, in pertinent part:
7. For the purposes of this section, the expression
"made up" means:
(a) Cut otherwise than into squares or
rectangles;
* * *
(e) Assembled by sewing, gumming or otherwise.
Pursuant to note 7, the net ball bag is "made up" for the
purposes of the tariff schedule. Therefore, heading 5608
specifically describes the net ball bag and heading 5609, by its
very wording, is not applicable.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (ENs), which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and the GRIs. The EN
to 5608 support classification of the ball bags under heading
5608, HTSUSA, by indicating in subsection 2 that "made up nets
are nets, whether or not ready for use, made directly to shape or
assembled from pieces of netting." The subsection continues by
stating that the presence of handles, rings, weights, floats,
cords or other accessories does not affect the classification of
goods of this group and that the heading includes "net shopping
bags and similar carrying nets (e.g., for tennis balls or
footballs)."
Holding:
NY C86007 is hereby revoked. The net ball bag is properly
classified under heading 5608.19.2090, HTSUSA, which provides for
other "made up fishing nets and other made up nets, of textile
materials." The applicable rate of duty is 8 percent ad valorem
and the textile category is 229.
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 subject to frequent renegotiations 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 your 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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division