CLA-2 OT:RR:CTF:TCM W968369 ASM
Tariff No.: 6307.90.9889
Port Director
U.S. Customs and Border Protection
555 Battery St.
San Francisco, CA 94111-2316
RE: Internal Advice Request (#06/026); Classification of “Sheet Straps”
Dear Port Director:
This ruling is in response to your memorandum, dated August 3, 2006, requesting an Internal Advice (#06/026), concerning the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a product identified as “Sheet Straps”.
FACTS:
The “Sheet Straps” are composed of a knit fabric of elastomeric yarns. The elastic straps are approximately 1 inch wide x 10 inches long in an unstretched state. At each end is a garter-type fastener of plastic and metal, which incorporates a shaped plastic tab that slides in place and secures tightly within a metal frame. Each “Sheet Strap” is designed to fit at an angle with the plastic/metal garter fastener attaching securely to either side of the sheet corner. This allows the sheet to be stretched across the underside of the mattress corner. In this manner, the article is intended to hold the sheet smoothly and securely in place underneath each of the four mattress corners so that the straps are not visible while in use.
The subject merchandise was entered under subheading 7326.90.85, HTSUS, which provides for “Other articles of iron or steel: Other: Other: Other: Other, Other”. The Customs and Border Protection (CBP) Port of San Francisco, California, reclassified the merchandise under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other”.
ISSUE:
Whether the subject elastic sheet straps are classifiable as “Other made up” textile articles under subheading 6307.90.98, HTSUSA, or as “Other articles of iron or steel” under subheading 7326.90.85, HTSUSA.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. 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 these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The importer asserts that the subject merchandise is properly classified as an “Other article of iron or steel” in subheading 7326.90.85, HTSUSA, pursuant to CBP New York Ruling Letter (NY) D84225, dated December 3, 1998, which classified elastic “snug straps” with a plastic slide and nickel-plated steel gripper in subheading 7326.90.85, HTSUSA. However, we note that there is a more recent CBP ruling which classified a similar article, identified as the “Molded Air-Channel Suspenders with Teeth Clamps” in subheading 6307.90.98, HTSUSA, as “Other” made up textile articles.
In determining the proper classification of the elastic “Sheet Straps” which are now in question, we begin by noting that 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.
Inasmuch as the subject “Sheet Straps” have a significant textile (1 inch x 10 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. Clearly, 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, we find that the subject article is classifiable pursuant to a GRI 1 analysis in heading 6307, HTSUSA, as an “Other” made up textile article. Furthermore, we find that this is consistent with our classification of a similar article in NY K81230, dated November 24, 2003, which held that the article was classifiable as an “Other” made up textile article in heading 6307, HTSUSA. As such, it is our intent to revoke NY D84225, dated December 3, 1998, which incorrectly classified elastic “snug straps” as “Other” articles of iron or steel in heading 7326, HTSUS. However, substantially similar articles entered before revocation may be classified in accordance with NY D84225.
HOLDING:
Based on the foregoing, the subject merchandise is correctly classified in subheading 6307.90.9889, HTSUSA, which provides for, “Other made up articles, including dress patterns: Other: Other: Other, Other: Other”. The general column one duty rate is 7 percent ad valorem.
You are to mail this decision to the internal advice requester no later than 60 days from the date of the decision. At that time, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP
Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division