CLA-2 RR:CTF:TCM H058921 HvB
TARIFF NO: 6307.90.9889
David Bluestein
Drake-Bluestein, Inc. 8440 Rovana Cir Ste 100 Sacramento CA 95828
RE: Revocation of New York Ruling Letter (NY) D84225; classification of sheet straps
Dear Mr. Bluestein:
This is in reference to New York Ruling Letters (NY) D84225, dated December 3, 1998. In NY D84225, U.S. Customs and Border Protection (CBP) classified “metal snug straps” identified as “Snug Straps” in heading 7326, which provides for “Other Articles of Iron or Steel.” For the reasons set forth below, we have determined that the classification of the sheet straps in heading 7326, of the Harmonized Tariff System of the United States (HTSUS), was incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published in the Customs Bulletin, Vol. 50, No. 33, on August 17, 2016. No comments were received in response to the notice.
FACTS:
In NY D84225, we described the snug straps as follows:
They are made of 70% latex rubber elastic material, 30% polyester elastic material, a polypropylene plastic slide and nickel-plated steel (alligator clips grip) grippers. This article is designed with an elastic strip that measures approximately 1/2 inch wide and approximately 4 inches long. The elastic strip has a nickel-plated steel gripper on each end. Your letter of inquiry states that these snug straps adjust from 6 inches to 24 inches. The snug straps can be used for holding articles firmly in place without making holes, such as bed sheets, blankets, mattress pads, ironing board covers, furniture covers, sport socks, mitten to jackets and more. This item is blister packaged in sets of four.
ISSUE:
Whether the subject merchandise is classifiable as an other made up textile articles under heading 6307, HTSUS, or as an other article of iron or steel in heading 7326, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that 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 HTSUS provisions under consideration are as follows:
6307 Other made up articles, including dress patterns:
6307.90: Other:
Other:
6307.90.98: Other. . .
* * *
7326 Other articles of iron or steel
Other parts and accessories:
7326.90 Other:
Other:
Other:
7326.90.85: Other.
* * *
Note 7 to Section XI, which covers Chapter 63, states the following:
For the purposes of this section, the expression “made up” means:
***
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);
***
* * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 63.07 provides, in pertinent part:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
EN 73.26 provides in pertinent part:
This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.
* * * * *
The instant snug straps are designed to fit across a corner of a sheet and hold it in place, and are made of textile and rubber with metal clips. In NY D84225, we classified the instant snug straps in heading 7326, HTSUS. However, the ENs for heading 7326 state, in relevant part, as follows:
This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter . . . or more specifically covered elsewhere in the Nomenclature.
The snug straps consist of textile elastic straps that have metal clips. Inasmuch as the subject "Sheet Straps" have a significant textile (1/2 inch x 4 inch) elastic component, we find that the article is not similar to those enumerated in the EN for heading 7326, e.g., horseshoes, tree climbing irons, articles of wire, tool boxes, which are all articles of iron or steel that have been manufactured by forging, punching, cutting, etc. The ENs for heading 6307 provide, in relevant part, as follows:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
In particular, the ENs for heading 6307 specifically include a variety of textile housekeeping articles and domestic use accessories which are similar to the subject "Sheet Straps", e.g., cleaning cloths, domestic laundry or shoe bags, and flat protective sheets. See, e.g., NY N259415, dated December 15, 2014 (classifying a “pop-up storage container made from textile and metal) and Headquarters Ruling Letter (HQ) HQ 950036, dated November 5, 1991 (classifying a tarpaulin). The articles enumerated in the EN to heading 6307 are very similar to the subject "Sheet Straps" in that they are textile articles which are used in the home.
In view of the foregoing, pursuant to a GRI 1 and Note 7 to Section X, we find that the subject article is classifiable in heading 6307, HTSUS, as an other made up textile article. Furthermore, we find that this is consistent with HQ W968369, dated May 14, 2009, in which we classified substantially similar sheet straps in heading 6307. Similarly, our decision is consistent with HQ 961926, dated March 21, 2000, in which we classified a textile ornamental shoe clip in heading 6307, HTSUS. See also NY N015633, dated August 24, 2007 (classifying a vacuum harness in heading 6307) and NY 814429, dated September 11, 1995, (classifying a camera neck strap in heading 6307).
HOLDING:
By application of GRI 1, the instant Snug Straps” is classified in subheading 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: other: other: other: other.” The 2016 column one, general rate of duty is 7% 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 online at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY D84225, dated December 3, 1998 is hereby revoked.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division