CLA-2 CO:R:C:G 085570 CMR
Mrs. Alice Wagner
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14202
RE: Modification of HRL 084348 of August 3, 1989--tubing material
Dear Mrs. Wagner:
Upon review of HRL 084348 which addressed the classification of
polyethylene tubes and sleeves, Customs has determined that an error
was made in the classification of the tubing material.
FACTS:
The tubing material which will be imported on rolls 1094 yards
long and 54 to 61 inches wide is made from two panels of natural
coated woven polyethylene strip fabric brought together and
overlapped, with the coated sides to the inside. The overlap was
indicated in the diagram (submitted with the original request) to be
folded over and the two panels joined by heating the edges to a
temperature that melts the coating but not the fabric.
LAW AND ANALYSIS:
In HRL 084348, it was determined that the above described item
was considered as "made up" as that term is defined by Note 7(c) to
Section XI, HTSUSA. The analysis in HRL 084348 went on to dismiss
classification of the tubing material in heading 6307, HTSUSA,
reasoning that the tubing material could not be considered an article
within the meaning of the heading 6307 which provides for "Other made
up articles, including dress patterns." The analysis relied on an
unduly narrow interpretation of the term article.
-2-
Note 8 to Section XI, HTSUSA, states in pertinent part:
Chapters 50 to 55 and, except where the context otherwise
requires, Chapters 56 to 60, do not apply to goods made up
within the meaning of Note 7 above. * * *
In light of Note 8 and since the tubing material is considered
made up within the meaning of Note 7, the material cannot be
classified in subheading 5407.20.0000, HTSUSA.
The tubing material is properly classified in heading 6307,
HTSUSA, which provides for other made up articles including dress
patterns. This classification is supported by language in the
Explanatory Notes, which are the official interpretation of the HTS
at the international level, in regard to heading 6307. The Notes
state in pertinent part:
Besides the finished articles listed above, this heading covers
articles in the length, made up within the meaning of Note 7 to
Section XI, provided they are not included in other headings of
Section XI.
This language indicates that goods that would normally be
classified in Chapters 50 to 55 will be classified in heading 6307,
HTSUSA, if they are excluded from Chapters 50 to 55 by having been
"made up".
HOLDING:
Pursuant to 19 CFR 177.9(d) (1989), HRL 084348 of August 3,
1989, is hereby modified. The tubing material is properly classified
in subheading 6307.90.9050, HTSUSA, which provides for other made up
articles, including dress patterns, other, other, other. The general
rate of duty is 7 percent ad valorem for items in this subheading.
Provided the merchandise meets the requirements for treatment as a
good originating in the territory of Canada as set forth in the
United States-Canada Free-Trade Agreement, the rate of duty will be
5.6 percent ad valorem.
We recognize that pending transactions may be adversely affected
by this modification. If such a situation arises, you may, at your
discretion, notify this office and apply for temporary relief from
the binding effects of the new ruling as may be dictated by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins