CLA-2-56:OT:RR:NC:N3:351
Mr. Chris Hwee
Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of cargo restraint nets from China
Dear Mr. Hwee:
In your letter dated March 4, 2011, you requested a tariff classification ruling.
You submitted two samples of cargo nets. The style numbers listed in your letter are opposite from your sample packages. We will refer to the style numbers as they are listed on the submitted samples.
Cargo net style 67010 is made of rubber cords sheathed in braided textile fabric. The cordage is knotted together along the borders and then is knotted at 2-1/2” intersections to create an open net measuring 17-1/2” long x 12” wide. The cargo net has six metal hooks along the borders. It is designed for use on motorcycles.
Cargo net style 36598 is also made of rubber cords sheathed in braided textile fabric. In this case the cordage is clamped together with metal wires to create a border, and then the cordage is clamped with metal wires in 6-1/2” intersections to create a net measuring 72” x 96”. The cargo net has 28 plastic hooks attached along the borders. It is designed for use on pick-up trucks.
You state that these nets are similar in construction and composition. We do not agree. Both cargo nets are made up of rubber cord but, as described above, the cordage of cargo net 67010 has been knotted at each interstice to create an open net; this construction is considered knotted netting for tariff purposes. The rubber cordage of cargo net 36598 has been merely clamped together at each interstice rather than knotted; this net is considered made up of rubber cordage.
The applicable subheading for the cargo restraint net 67010 will be 5608.19.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Knotted netting of twine, cordage, or rope; . . . other made up nets, of textile materials: Of man-made textile materials: Other: Other: Other.” The general rate of duty will be 6% ad valorem.
The applicable subheading for your second sample, cargo net 36598, will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9% ad valorem.
Your letter states your belief that the correct classification for cargo net 36598 is in subheading 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies . . .: Other: Other: Other.” However, they are not designed for a specific vehicle and are considered cargo nets for general purposes, not classifiable in headings 8708 or 8714.
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 http://www.usitc.gov/tata/hts/.
Your samples are being returned to you as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division