CLA-2 CO:R:C:T 956734 ch
District Director
U.S. Customs Service
200 E. Bay Street
Charleston, South Carolina 29401-2611
RE: Application for further review of Protest No. 1601-94-100122 under 19 U.S.C., section 1514(c)(2);
classification of scoured cashmere; dehaired; advanced
beyond the degreased condition.
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Rode & Qualey on behalf of Amicale
Industries, Incorporated. We have considered the protest and our
decision follows.
FACTS:
The protest consists of fourteen entries described as
dehaired camel wool or dehaired camel hair, and a single entry of
scoured cashmere from Mongolia. The entries were classified in
subheading 5102.10.9000, Harmonized Tariff Schedule of the United
States (HTSUS), which encompasses fine animal hair, not carded or
combed, which has been advanced in any manner beyond the
degreased condition.
ISSUE:
What is the proper tariff classification for the subject
entries?
LAW AND ANALYSIS:
In support of the protest, the protestant has submitted a
memorandum which addresses the tariff treatment of hair from the
cashmere goat. As a threshold matter, we note that fourteen of
the fifteen affected entries concern shipments of dehaired camel
wool. This fact was brought to the attention of the protestant.
In a letter dated October 11, 1994, protestant stated that the
fourteen entries relating to dehaired camel hair and camel wool
had been inadvertently included as part of the protest.
Accordingly, that portion of the protest relating to these
entries shall be denied.
The sole remaining entry, entry number 209-00605708,
concerns the tariff classification of cashmere from Mongolia.
The parties agree that this product is classifiable as hair of
the cashmere goat, not carded or combed, pursuant to subheading
5102.10, HTSUS. See Chapter 51, Note 1(b), HTSUS; Explanatory
Note to heading 5102, at page 722. The claimed classification is
subheading 5102.10.4000, HTSUS, which provides in part for hair
of the cashmere goat, not processed in any manner beyond the
degreased condition. The cashmere was classified in subheading
5102.10.9000, HTSUS, which encompasses fine animal hair,
processed beyond the degreased condition. Therefore, the issue
presented is whether the instant merchandise has been processed
beyond the degreased condition.
In Headquarters Ruling Letter (HRL) 950906, dated October
30, 1992, we classified scoured and disinfected cashmere fibers
which had undergone a dehairing process as fine animal hair which
had been processed beyond the degreased condition. The dehairing
process was described as the separation of fine down fibers from
coarse strong fibers. In that decision, we concluded that
dehairing and disinfecting undertaken subsequent to scouring were
processes which advanced the cashmere beyond the degreased
condition. The protest documents indicate that you regarded the
merchandise as dehaired cashmere. Hence, it was classified as
fine animal hair advanced beyond the degreased condition.
The protestant contends that the scoured cashmere has not
been dehaired. This matter was referred to the National Import
Specialist Division. The National Import Specialist for this
line of merchandise has examined the submitted sample and advises
that the cashmere has not been dehaired or otherwise processed
subsequent to scouring. Consequently, the protest shall be
allowed with respect to entry number 209-00605708.
HOLDING:
Therefore, based on the foregoing discussion, this protest
should be granted in part. Entry number 209-00605708 is
classifiable in subheading 5102.10.4000, HTSUS, which provides
fine animal hair: not processed in any manner beyond the
degreased or carbonized condition: hair of the cashmere goat and
like hair of other animals. The applicable rate of duty is 8
cents per clean kilogram.
The protest should be denied with respect to the remaining
entries, which include entry numbers:
209-00575273
209-00575349
209-00584028
209-00584036
209-00589878
209-00591643
209-00591650
209-00594159
209-00596303
209-00596311
209-00596329
209-00603927
209-00604735
209-00607365
These entries are classifiable in subheading 5102.10.9000, HTSUS,
which provides for fine animal hair: other: other. The
applicable rate of duty is 7.7 cents per kilogram + 6.25 percent
ad valorem.
A copy of this decision should be attached to the CF 19
Notice of Action to satisfy the notice requirement of section
174.30(a), Customs Regulations.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John A. Durant, Director
Commercial Rulings Division