CLA-2:CO:R:C:G 085211 SER
Mr. John S. Winkler, Esquire
2215 Oak Street
Jacksonville, FL 32204-4503
RE: Paper Bands
Dear Mr. Winkler,
This is in response to your letter dated July 24, 1989,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for paper bands
from China.
FACTS:
The merchandise at issue is paper bands of a narrow woven
fabric consisting of parallel paper yarns assembled by means of
an adhesive. The narrow fabric is approximately 2 centimeters
wide and is imported in lengths of 500 meters.
ISSUE:
What is the classification of the paper bands from Japan,
under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
The inquirer notes that the Federal Republic of Germany and
Japan have classified the merchandise at issue, or similar
products, as paper. The inquirer correctly states that the
United States, while it does attempt to maintain a consistency
with other nations, is not bound by classification rulings of
other importing/exporting countries under the Harmonized system.
More importantly the inquirer implies that since the merchandise
at issue is a "paper" product, the classification should be
placed under a "paper" provision of HTSUSA. It should be noted
that sometimes the groupings of the chapters into sections is
-2-
more expedient than logical, thus, GRI 1 specifies that the
titles of sections, chapters and sub-chapters are provided for
ease of reference only, and are not controlling. The substance
of GRI 1 is that: "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative Section or Chapter Notes..."
Heading 5806, HTSUSA, provides for narrow woven fabrics
(bolducs) and narrow fabrics consisting of warp without weft
assembled by means of an adhesive. The inquirer provides a
definition which states that bolducs are ordinarily no more than
1 centimeter in width. This confirmed by the Explanatory Notes,
which constitute the official interpretation of the tariff at the
international level. However, the Explanatory Notes to heading
5806 do not however, preclude classification therein of a wider
fabric that otherwise meets the structural definition provided by
the heading. The HTSUSA subheading for 5806.40.00, calls for
narrow woven fabrics consisting of warp without weft assembled by
means of an adhesive. This heading exactly describes the fabric
in issue.
The inquirer feels that headings 5911 or 5903 best describe
the paper tape. Because of the construction of the sample,
heading 5911, HTSUSA, cannot be considered since the sample does
not meet the material requirements of Chapter 59, Note 7, which
governs classification for products under 5911. Heading 5903,
HTSUSA, is not a possibility since there is no visible coating on
the fabric.
HOLDING:
Under GRI 1, the merchandise at issue, is properly
classified under subheading 5806.40.00, HTSUSA, which provides
for narrow fabrics consisting of warp without weft assembled by
means of an adhesive (bolducs). The rate of duty is 16 percent
ad valorem. It requires visa category 229 from Japan.
Sincerely,
John Durant, Director
Commercial Rulings Division