CLA-2 CO:R:C:T 952311 jb
Mr. Richard G. Seley
Rudolph Miles & Sons
4950 Gateway East
El Paso, TX 79942
RE: Modification of HQ 083206; Dog Floss Tug and Chew Toy";
subheading 5609.00.1000, HTSUSA
Dear Mr. Seley:
On October 30, 1989, we issued you Headquarters Ruling (HQ)
083206, classifying a "Dog Floss Tug and Chew Toy", under chapter
63, HTSUSA, which provides for other made up textile articles.
Upon further review, that classification is deemed to be in error
and is accordingly modified.
FACTS:
The item consisted of three skeins of cotton yarn wound
together forming a diameter of approximately one inch, and
knotted at seven inch intervals. The sample consisted of two
knots. It was stated that the item could be imported in various
lengths containing 2, 3, 4, or more knots. The item was used as
a chewing toy for dogs.
HQ 083206 classified the item under subheading 6307.90.7500,
HTSUSA, which provided for other made up articles, including
dress patterns: other: toys for pets, of textile materials.
ISSUE:
Whether the subject merchandise is classifiable under
chapter 56, HTSUSA as an article of yarns, or under chapter 63,
HTSUSA, as other made up textile articles?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI).
GRI 1 requires that classification be determined according to the
terms of the headings and any relative section or chapter notes,
taken in order. Where goods cannot be classified solely on the
basis of GRI 1, the remaining GRI will be applied, in the order
of their appearance.
Note 1 to chapter 63, HTSUSA, states:
1. Subchapter 1 applies only to made up articles, of any
textile fabric.
It is clear that the subject article is not made up of a
textile fabric. Accordingly, it is excluded from classification
under chapter 63, HTSUSA.
The subject article is constructed of three skeins of cotton
yarn wound together forming a diameter of approximately one inch,
and knotted at seven inch intervals; the subject merchandise
consisting of two knots.
Because the "Dog Floss Tug and Chew Toy" is in the form of
an article and is otherwise not provided for, classification is
under subheading 5609.00.1000, HTSUSA, 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: of cotton.
HOLDING:
The subject merchandise, the "Dog Floss Tug and Chew Toy",
is classified under subheading 5609.00.1000, HTSUSA, which
provides for articles of yarn, strip or the like of heading 5404
or 5405, twine, cordage, rope or cables, not elsewhere provided
or included: of cotton. The applicable rate of duty is 5.8
percent ad valorem.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HQ 083206
is modified to reflect the above classification effective with
the date of this letter. If after your review, you disagree with
the legal basis for our decision, we invite you to submit any
arguments you might have with respect to this matter. Any
submission should be received within 30 days of the date of this
letter.
This modification is not retroactive. However HQ 083206
will not be valid for importations arriving in the United States
after the date of this notice. We recognize that pending
transactions may be adversely affected (i.e., merchandise
previously ordered and arriving in the United States subsequent
to this modification will be classified accordingly). If it can
be shown that you relied on HQ 083206 to your detriment, you may
apply to this office for relief. However, you should be aware
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories,
your client should contact the local Customs office prior to
importation of this merchandise to determine the current status
of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division