CLA-2 CO:R:C:G 083939 DFC
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles Ca.90045
RE: Tariff classification of a tub toy bag made in Taiwan.
Dear Mr. Langtry:
In a letter dated February 24, 1989, you inquired as to the
dutiable status of a tub toy bag. A sample was submitted for
examination.
FACTS:
The sample bag is constructed of rashel knit and measures
approximately 14 inches long by 11 inches wide. The top of the
bag is closed by means of a double woven 1/8 inch nylon braided
drawstring. This item will be used for holding bath toys when
the toys are not in use.
ISSUE:
Is the bag classifiable under subheading 5608.19.20,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), as other made of nets of textile materials or under
subheading 4202.92, HTSUSA, as similar bags or under subheading
6307.90.90, HTSUSA, as other made up articles of textile
materials?
LAW AND ANALYSIS:
The vast preponderance of merchandise which is commercially
known as net, is raschel knit. Explanatory Note 2 to heading
56.08 reads in pertinent part as follows:
(2) Made up fishing nets and other made up nets of textile
materials.
As distinct from the products referred to in paragraph
(1) above, made up articles of the group may be made of
yarn and the open mesh may be obtained by knotting or
otherwise.
-2-
* * * *
Made up nets of this heading are
restricted to those nets not covered more
specifically by other headings of the
Nomenclature. The heading includes fishing
nets, camouflage nets, theatrical scenery
nets, safety nets, net shopping bags and
similar carrying nets (e.g., for tennis balls
or footballs), hammocks, balloon or air-ship
nets, etc.
The bag would appear to meet the criteria for classification
under subheading 5608.19.20, HTSUSA. It is made of a material
which has stable open mesh and would in any trade sense be
considered a net. The Explanatory Notes indicate that made up
nets classified here may be made by knotting or otherwise
(emphasis added). This appears to mean that they can be made by
any method of construction.
The Explanatory Notes state that netting in the piece
produced by crochet work (heading 6002) is excluded from 5608.
There is no mention of whether other made up nets may be made of
the material of 6002. This may be taken to indicate that
material of heading 6002 was not intended to be excluded from
5608 when made up into an article.
However, we note that raschel knitted net is not considered
to be net for purposes of the HTSUSA. The net fabric of which
these bags are made would be classified in chapter 60, probably
under 6002.43.0010, HTSUSA, as other warp knit fabric of man-made
fibers. In order to be classified as a net fabric under
5804.10.00, HTSUSA the fabric may not be knitted or crocheted.
How, therefore, can a fabric which is not considered a net
under the HTSUSA be used to create an item considered to be an
other made up net? It is our position that since this article is
not made of net for the purposes of the HTSUSA, it cannot be
classified in subheading 5608.19.20, HTSUSA, as other made up
nets.
This article is not within the purview of heading 4202,
HTSUSA, because items classifiable thereunder are either carried
on or with the person or they are at least used as part of
another luggage item.
-3-
HOLDING:
The tub toy bag is classifiable under subheading
6307.90.9030, HTSUSA, as other made up articles of textile
materials, other, other, other, with duty at the rate of 7
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
DFCahill:mac:5/22/89
library cahill, name 083938
6cc AD NY Seaport
1cc Alice Masterson NY Seaport
1cc A. Falcone NY seaport1cc Kevin Gorman NY Seaport
1cc John Durant
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