CLA-2 CO:R:C:G 084723 JBW
Ms. Jean Gomez
EMGO International, Ltd.
5501 Collins Blvd.
Austell, Georgia 30001
RE: Classification of Cargo Nets
Dear Ms. Gomez:
Your letter of May 12, 1989, on behalf of EMGO
International, Ltd., addressed to our New York office, has been
referred to this office for reply concerning the classification
of motorcycle cargo nets under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
The sample submitted is a knotted net constructed of
rubber cord covered with polyester braid. Attached to the net
are six plastic covered metal hooks. A breakdown by weight of
the component materials of the net is: rubber elastic cord, 158
g., 70.2%; textile covering, 10 g., 4.45%; hooks, 57 g., 25.35%.
The suggested use of the merchandise is to fasten accessories or
cargo to the back of motorcycles. According to the packaging,
the merchandise is sold in different colors and sizes and with
additional hooks.
ISSUE:
Whether knotted netting that is constructed of rubber
filaments covered by braided polyester is considered to made be
of man-made textile material or of other textile materials?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
Note 10 to Section XI states that elastic products
consisting of textile materials combined with rubber threads are
classified as textile products in Section XI. Thus, the textile
portion of the elastic material determines the composition for
classification purposes.
Heading 5608, HTSUSA, governs, inter alia, other made
up nets, of textile materials. Two subheadings break down these
articles by composition into goods of man-made textile materials,
subheading 5608.19, or of other materials, subheading 5608.90.
The textile portion of the good is polyester, a man-made textile
material. The cargo net is therefore classified under subheading
5608.19.2000, HTSUSA.
HOLDING:
The motorcycle cargo nets are classified under
subheading 5608.19.2000, HTSUSA, as other made up nets of man-
made textile materials. The applicable rate of duty is 10
percent ad valorem. This item falls within textile category 229.
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