CLA-2; CO:R:C:T 951886 ch
K.H. Chan
Honest Bond Industrial Development Co. Ltd.
7/F Block H Pak Po Mansions
82 Bute Street
Mongkok Kowloon, Hong Kong
RE: Classification and quota categories for rubber thread
covered with textile materials (polyester), heading 5604 v. 5808;
polyester knit tape, 6002.20.6000.
Dear Mr. Chan:
This is in response to your letter of May 7, 1992,
requesting tariff classification and quota categories under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for polyester elastic and polyester knit tapes.
Samples were provided to our office for examination.
FACTS:
The first item, described as "polyester elastic" tape,
measures approximately one and one-quarter inches in length by
one-quarter inch in width. It consists of eight parallel
filaments, which appear to be of rubber, covered by means of
plaiting or braiding with polyester yarn to form an elastic
material.
The second item, described as "polyester knit" tape,
measures approximately one and one-half inches in length and one-
quarter inch in width. It is a narrow warp knit polyester fabric
with fast edges. This article has no elastomeric properties, and
is not an openwork fabric since it does not have stable open
meshes.
ISSUE:
What are the proper classifications and quota categories for
the subject merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
The "polyester elastic" sample is made up of rubber thread
and polyester yarn. Note 10 to Section XI states that "elastic
products consisting of textile materials combined with rubber
threads are classified in this section." Hence, this item will
be classified in Section XI.
Within Section XI two headings appear to be applicable.
Heading 5604 covers "rubber thread and cord, textile covered,"
while heading 5808 is the proper classification for "braids in
the piece."
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
The EN to heading 5604, at pages 776 and 777, provide that
this provision covers:
(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, of any cross-section, and
cord (multiple strand) of rubber, made of these
threads.
As the "polyester elastic" tape is constructed of several
individual strands of rubber plaited by textile materials, it
falls within heading 5604.
The EN to heading 5808, at page 805, provide that this
provision covers:
(A) Braids in the Piece; Ornamental Trimmings in the
Piece, Without Embroidery, Other Than Knitted or
Crocheted
In addition to braids, this part of the heading
covers a variety of products in the length, designed
for the ornamentation or decoration of articles of
apparel...
We assume that the subject merchandise will be imported in
continuous lengths. As the "polyester elastic" tape is covered
by means of braiding or plaiting, it also falls under heading
5808.
GRI 3(a) provides that when goods are classifiable under two
or more headings, the heading which provides the most specific
description shall be preferred to headings providing a more
general description. Heading 5808 provides in general for all
braids in the piece. On the other hand, heading 5604 covers only
rubber strands covered with textile materials. We find that
heading 5604 is the most specific provision that describes the
subject "polyester elastic" tape. Accordingly, this item will be
classified under heading 5604.
The "polyester knit" tape is classified under Section XI,
Chapter 60, which covers knitted fabrics. Within Chapter 60
there are only two competing headings. Heading 6001 applies only
to pile fabrics. As the submitted article is not composed of a
pile fabric, heading 6002 is applicable. Heading 6002 provides
for other knitted or crocheted fabrics. Within this heading,
subheading 6002.20.6000, which provides for other knitted or
crocheted fabrics, of a width not exceeding 30 centimeters, of
man-made fibers is the appropriate classification.
HOLDING:
The merchandise described as "polyester elastic" tape is
classifiable under subheading 5604.10.0000, HTSUSA, which
provides for rubber thread and cord, textile covered. The
applicable rate of duty is 7.2% ad valorem. Items classified
under this provision fall under textile category 201 and are
subject to the requirement of an export license from Hong Kong.
The merchandise described as "polyester knit" tape is
classifiable under subheading 6002.20.6000, which provides for
other knitted or crocheted fabrics, of a width not exceeding 30
centimeters, of man-made fibers. The applicable rate of duty is
8.6% ad valorem. Items classified under this provision fall
under textile category 222 and are subject to the requirement of
an export license from Hong Kong.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director