CLA-2 CO:R:C:T 951746 HP
Ms. Evelyn C. Pooley, Attorney-in-Fact
Joanne M. Olsen Customs Broker
2601 Elliott Avenue, Suite 4117
Seattle, WA 98121
RE: Hand cast nets are considered made up fishing nets, as opposed to similar to sports
nets. Pier I Imports; principle use; fish landing nets
Dear Ms. Pooley:
This is in reply to your letter of April 10, 1992. That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of hand cast net, produced in Thailand. Please reference your client The
Danielson Company, IRS #91-0877232.
FACTS:
The merchandise at issue consists of a hand cast, string drawn (made of braided
line) knotted nylon monofilament cast net. The sample submitted has a four foot radius
and is designated as Style #CNM4. This represents a group of eight different sizes of
monofilament nets that range in size from CNM3 to CNM8 (a three foot to a eight foot
radius). All nets have a " mesh and are weighted, using one pound of weight per foot of
net. The furnished page from your client's catalog also lists a series of knotted multi-filament nylon cast nets. They range in size from a three to a six foot radius and are
designated by the prefix CNN. They also have a " mesh and a pound of weight per foot.
ISSUE:
Whether the cast nets are considered similar to fish landing nets and butterfly nets,
or to fishing nets, under the HTSUSA? LAW AND ANALYSIS:
Heading 5608, HTSUSA, provides for, inter alia, made up fishing nets and other
made up nets, of textile materials. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System (Harmonized System) constitute the official
interpretation of the scope and content of the tariff at the international level. They
represent the considered views of classification experts of the Harmonized System
Committee. Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade
Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated
as dispositive, the EN are to be given considerable weight in Customs' interpretation of the
HTSUSA. Boast, Inc. v. United States, 15 Int'l Trade Rep. (BNA) 1188, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service
to follow, whenever possible, the terms of the Explanatory Notes when interpreting the
HTSUSA. The EN to this heading provides:
(2) Made up fishing nets and other made up nets, of textile
materials.
* * *
Made up nets are nets, whether or not
ready for use, made directly to shape or
assembled from pieces of netting. The presence
of handles, rings, weights, floats, cords or other
accessories does not affect the classification of
the goods of this group.
Made up nets of this heading are
restricted to those nets not covered more
specifically by other headings of the Nomencla-
ture. The heading includes fishing nets....
The heading does not cover:
* * *
(c) Sports nets (e.g., goal nets and tennis nets), fish
landing nets and other nets of Chapter 95.
Heading 9507, HTSUSA, provides for, inter alia, fish landing nets, butterfly nets and
similar nets. The EN to this heading describes these nets as "usually consist[ing] of
pocket-like nets of textile yarn or cord, mounted on a wire support and fixed to a handle."
Therefore, if we consider the crab nets to be similar to the fish landing nets, classification
in heading 9507 would be mandated. In HRL 087173 of September 18, 1990, we held that hand-cast string drawn fishing
nets used to catch bait were excluded from heading 5608, HTSUSA, and were properly
classified in heading 9507, HTSUSA. In HRL 951480 of March 28, 1994, however, we
revoked HRL 087173, and found that cast nets are not similar to sports nets or fish landing
nets. Accordingly, classification of the cast nets in heading 5608, HTSUSA, would be
correct.
HOLDING:
As a result of the foregoing, the instant merchandise is classified under subheading
5608.11.0010, HTSUSA, as knotted netting of twine, cordage or rope; made up fishing nets
and other made up nets, of textile materials, of man-made textile materials, made up
fishing nets, hand-cast string-drawn. The applicable rate of duty is 17 percent ad valorem.
A copy of this ruling letter should be attached to the entry documents filed at the
time this merchandise is imported. If the documents have been filed without a copy, this
ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division