CLA-2 CO:R:C:M 089599 KCC
Mr. William T. Kiley
A.N. Deringer, Inc.
161 Prescott Street
East Boston, Massachusetts 02128
RE: Braided Lead-Core Line; GRI 3(b); essential character;
Compendium Classification Opinions; 858087
Dear Mr. Kiley:
This is in response to your letter dated May 8, 1991, to
Customs in Boston, on behalf of IPM Fishing Gear, regarding the
tariff classification of braided lead-core line under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Your letter and sample were forwarded to this office
for a response.
FACTS:
The product under consideration is a braided rope which has
a core composed of small pieces of lead strung together on a
textile yarn. By weight, the line is made up of 31%
polypropylene fiber and 69% lead. By value, the line is made up
of 25.5% polypropylene fiber and 40% lead. The braided lead-core
line is generally used to weigh down fishing nets.
ISSUE:
What is the proper tariff classification of the braided
lead-core line under the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). When
goods are prima facie classifiable under two or more headings
GRI 3 is applicable. In this case classification is determined
by application of GRI 3(b) which provides in pertinent part:
Mixtures, composite goods consisting of different materials
or made up of different components...shall be classified as
if they consisted of the material or component which gives
them their essential character....
In general, essential character has been construed to mean
the attribute which strongly marks or serves to distinguish what
an article is; that which is indispensable to the structure, core
or condition of the article. In addition, the Explanatory Notes
provide further factors which help determine the essential
character of goods. Factors such as bulk, quantity, weight or
value, or the role of a constituent material in relation to the
use of the goods are to be utilized, though the importance of
certain factors will vary between different kinds of goods. See,
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) Rule 3(b), Vol. 1, page 4.
In May 1987, the 8th Interim Harmonized System Committee
decided to include in the Harmonized Compendium of
Classification Opinions a classification opinion written under
the Customs Cooperation Council Nomenclature for applicability
under the Harmonized System. This classification opinion held
that "sinking cord" is classifiable in subheading 5808.10,
HTSUSA, which provides for braids in the piece. The "sinking
cord" is described as a cotton braid enclosing a core of fine
cotton yarn to which small pieces of lead are fixed at intervals
of 2 mm along the length of the cord. It is further described
as being incorporated in fishing nets.
Similarly to the Explanatory Notes, the issuance of a
classification opinion in the Compendium Classification Opinions
constitute the Customs Cooperation Council's official
interpretation of the Harmonized System. Although generally
indicative of the proper interpretation of the various
provisions, they are not legally binding on the contracting
parties. Thus, while they should be consulted for guidance,
these documents should not be treated as dispositive. T.D. 89-
90, 23 Cust. Bull. 36 (1989), and 54 Fed. Reg. 35127, 35128
(August 23, 1989).
We are of the opinion that the Compendium Classification
Opinion concerning the "sinking cord" is distinguishable from the
braided lead-core line. Although we are unaware of the value or
weight breakdowns of the "sinking cord", we are under the
assumption that the cotton was the essential character of the
"sinking cord", and, therefore, it was classified in subheading
5808.10, HTSUSA, as braids in the piece, of cotton.
However, the essential character of the braided lead-core
line is lead. The lead content constitutes the greatest weight
and value of the braided lead-core line. The lead is the
component which serves to distinguish the use of the braided
lead-core line. The lead weighs down the line so when it is used
in fishing nets, the nets will remain underwater to catch the
desired fish. Therefore, the braided lead-core line is properly
classified under subheading 7806.00.00, HTSUSA, as "Other
articles of lead." See also, New York (NY) 858087 which found
that a twine product with a lead core which was 80% of its value
was the essential character of the twine and classified in
subheading 7806.00.00, HTSUSA.
HOLDING:
The braided lead-core line is properly classified in
subheading 7806.00.00, HTSUSA, which provides for "Other articles
of lead."
Sincerely,
John Durant, Director
Commercial Rulings Division