CLA-2-56:OT:RR:NC:N3:351
Ms. Maureen Celmer
Welke Customs Brokers USA, Inc.
36 Delaware Street
Tonawanda, NY 14150
RE: The tariff classification of bungee cords and a flat strap from Cambodia
Dear Ms. Celmer:
In your letter dated December 11, 2019, you requested a tariff classification ruling. Samples were submitted of each item and will be retained by this office for training purposes.
The items you describe as a “standard bungee” and a “super strong bungee” are stretch cords constructed of two layers of polypropylene yarn woven on a bias in a tubular configuration with a rubber core and plastic coated metal hooks on either end. The green, “standard bungee,” cord measures approximately 24 inches in length in its relaxed condition and the yellow, “super strong bungee,” cord measures approximately 48 inches in length in its relaxed condition. You state that both cords come in a variety of sizes for use in various applications.
The “flat bungee strap” is a flattened, tubular configured, braided cord constructed from polypropylene yarn and rubber threads. The cord is fitted with plastic coated metal hooks on either end. The yellow “flat strap bungee” measures approximately 11/16 inch in width and 48 inches in length in its relaxed condition but, also, may come in a variety of sizes for use in various applications.
In your letter you suggest all three items are classified under subheading 4016.99, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Section XI, note 10, HTSUS, states that "elastic products consisting of textile materials combined with rubber threads are classified in this section." The subject merchandise is elastic as it returns to its original state after being stretched. The “standard bungee” and “super strong bungee,” are composed of man-made textile yarns woven around a bundle of rubber threads. The “flat bungee strap” is a tubular woven fabric with both polypropylene yarns and bundles of rubber thread. Accordingly, these items are classified in Section XI.
Section XI, heading 5604, covers, inter alia, "rubber thread and cord, textile covered." The Explanatory Notes (EN) to heading 5604 state, in part:
(A) Rubber Thread and Cord, Textile Covered
Provided they are covered with textiles (e.g. by gimping or plaiting), this group includes, thread (single strand) of rubber, or any cross-section, and cord (multiple strand) of rubber, made of these threads.
The instant “standard” and “super strong” cords imported in material lengths fit this description. However, the samples have been cut to size and fitted with hooks. Therefore, the finished articles are beyond the scope of this heading.
Section XI, heading 5607, covers, inter alia, “plaited or braided twine, cordage, ropes and cables.” The EN to heading 5607 state, in part:
These are in all cases classified here regardless of their weight per metre. They are usually tubular braids which are generally made of coarser materials than the braids of heading 5808…Twine, cordage, ropes and cables are used as binder twine, for tying packages, towing, loading, etc. Their cross-section is usually round but some…have a square, trapezoidal or triangular section.
The instant “flat bungee cord” in material lengths fits this description. However, the sample has been cut to size and fitted with hooks. Therefore, the finished article is beyond the scope of this heading.
Section XI, heading 5609, covers, inter alia, "articles of cordage, rope or cables, not elsewhere specified or included." EN to heading 5609 state, in pertinent part:
This heading covers articles of the yarns of Chapters 50 to 55...It includes yarns, cordage, rope, etc., cut to length and looped at one or both ends, or fitted with tags, rings, hooks, etc.
The “standard,” “super strong” and “flat” bungee cords of man-made fibers (and rubber), cut to length and fitted with hooks meet this description. Accordingly, they are classifiable under heading 5609 with the rubber component imparting the essential character. See Headquarters Ruling Letters (HQ) 953067 and 962070.
The applicable subheading for the bungee cords and bungee strap will be 5609.00.4000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. Other.” The rate of duty will be 3.9 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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division