CLA-1 CO:R:C:T 950231 KWM
Ms. Elsa Quiles
Assistant District Director, Commercial Operations
United States Customs Service
La Puntilla #1
Old San Juan, PR 00903
RE: Protest No. 4909-90-000103; Application for further review; Sausage casing paper;
abaca fiber; nonwoven textile.
Dear Ms. Quiles:
This is in response to your memorandum dated November 29, 1990, regarding the
application for further review of your decision in protest no. 4909-90-000103. We
recommend that the protest be allowed.
Two entries, nos. XXX-XXXXXXX-X and XXX-XXXXXXX-X (dated XXX and
XXX respectively) were classified by you under Harmonized Tariff Schedule of the United
States (HTSUS) subheading 5603.00.90. The importer of record, protested that classification
and requested further review. You forwarded the protest and associated documentation to
Headquarters for decision in accordance with 19 C.F.R. Parts 174.24(b) and 174.25.
Lengthy examination of the subject materials and legal arguments has been made since
this issue first arose almost two years ago. On February 18, 1993, this office issued HRL
087480, a binding classification ruling submitted on behalf of the importer of record in entries
XXX-XXXXXXX-X and XXX-XXXXXXX-X. The issues addressed in HRL 087480 and
those presented here are the same; therefore the holding of HRL 087480 is dispositive of
protest no. 4909-90-000103.
Based upon our findings in HRL 087480, we recommend that the protest be allowed.
The merchandise is classified under HTSUS subheading 4811.90.6000. A copy of our ruling
is attached. The legal analysis found therein applies in this case, mutatis mutandis.
A copy of this decision should be attached to the Notice of Action (CF 12) to be sent
to the protestant.
Sincerely,
John A. Durant, Director