CLA-2-58:OT:RR:NC:N3:350
Mr. Sydney H. Mintzer
Mayer Brown LLP
1999 K Street, NW
Washington, DC 20006-1101
RE: The tariff classification of narrow woven polyester open tubular self-wrapping protective sleeving from various countries
Dear Mr. Mintzer:
In your letter dated January 18, 2017, you requested a tariff classification ruling on behalf of Federal Mogul Corporation. Samples were previously provided.
TwistTube®, standard color black (samples and literature provided are for style TwistTube® 2420), is a flexible narrow woven fabric, approximately five centimeters (cm) in width in the open flattened state, permanently rolled into an open tubular form, and said to be composed of polyester monofilament and multifilament yarns. These yarns measure under one millimeter (mm) in cross-section and therefore the woven fabric meets the definition of textile as found in Note 1(g) to Section XI. According to the literature provided, “TwistTube® 2420 is a self-wrapping sleeve designed to provide abrasion protection and acoustical noise suppression… [It] maintains a circular profile when flexed. Its self-wrapping design allows for quick and easy bundling of wire and cable assemblies. The unique design easily allows for breakouts and can be installed over completed assemblies.” Typical applications include instrument panel harnesses, engine compartment harnesses, and tubing, hose and cable assemblies, protecting them from chafing, cutting and abrasion. The product is available in a variety of sizes and lengths, with nominal inner diameter sizes ranging in size from 5 to 38 mm, and in bulk lengths or cut to specification.
In your submission and previous contact you suggest classification under subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), as a part solely or principally used with motor vehicles.
The General Rules of Interpretation (GRIs) govern classification of goods under the HTSUS. GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the Harmonized System at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. The E.N. for heading 8708 state in pertinent part:
This heading covers parts and accessories of the motor vehicles of headings 8701 to 8705, provided the parts and accessories fulfill both of the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles.
However, the term "accessory" is not defined in either the tariff schedule or the ENs. In Headquarters Ruling Letter (HQ) 950525, dated February 7, 1992, Customs stated:
A part is generally an article which is an integral, constituent or component part, without which the article to which it is joined could not function. An accessory is generally a nonessential but useful item that has a supplementary function to that of the larger article to which the accessory is attached. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. In addition, they generally contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation).
The Twist-Tube® is not a constituent or component part of the vehicle. The tube is not a necessary part without which the vehicle cannot function. The tube is also not an accessory for the vehicle. It does not contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the vehicle, widen the range of its uses, or improves its operation). As such, the Twist-Tube® is precluded from classification in heading 8708.
Alternatively, in your letter you suggest classification as a textile article for technical use under heading 5911, HTSUS. However, this product is not a textile article as defined by Note 7 to Section XI, HTSUS, reproduced below:
7. For the purposes of this section, the expression "made up" means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this note, but excluding fabrics the cut edges of which have been prevented from unraveling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or
(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
Additionally, this product does not meet the definitions of textile articles for technical use of the type specified in Note 7 to Chapter 59, HTSUS, reproduced below:
Heading 5911 applies to the following goods, which do not fall in any other heading of section XI:
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 5908 to 5910), the following only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for
covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabric reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
Note 5(a) to Chapter 58, HTSUS, sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states:
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The Explanatory Notes (EN) further describe narrow woven fabrics and the selvages required for classification under heading 5806. Part (A)(2) of the EN for heading 5806 states in part:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibers. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading and classified with ordinary woven fabrics.
Therefore, since the product at issue is of woven construction, with two selvages, and measures less than 30 cm in width, it meets the definition of narrow woven fabrics above, and would therefore be considered a narrow woven fabric.
The applicable subheading for TwistTube® will be 5806.32.2000, HTSUS, which provides for narrow woven fabrics […] other woven fabrics: of man-made fibers: other. The rate of duty will be 6.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division