Modification of HRL 084348 of August 3, 1989--tubing material

HQ 085570 January 12, 1990 CLA-2 CO:R:C:G 085570 CMR CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mrs. Alice Wagner C.J. Tower Inc. 128 Dearborn Street Buffalo, New York 14202 RE: Modification of HRL 084348 of August 3, 1989--tubing material Dear Mrs. Wagner: Upon review of HRL 084348 which addressed the classification of polyethylene tubes and sleeves, Customs has determined that an error was made in the classification of the tubing material. FACTS: The tubing material which will be imported on rolls 1094 yards long and 54 to 61 inches wide is made from two panels of natural coated woven polyethylene strip fabric brought together and overlapped, with the coated sides to the inside. The overlap was indicated in the diagram (submitted with the original request) to be folded over and the two panels joined by heating the edges to a temperature that melts the coating but not the fabric. LAW AND ANALYSIS: In HRL 084348, it was determined that the above described item was considered as "made up" as that term is defined by Note 7(c) to Section XI, HTSUSA. The analysis in HRL 084348 went on to dismiss classification of the tubing material in heading 6307, HTSUSA, reasoning that the tubing material could not be considered an article within the meaning of the heading 6307 which provides for "Other made up articles, including dress patterns." The analysis relied on an unduly narrow interpretation of the term article. -2- Note 8 to Section XI, HTSUSA, states in pertinent part: Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of Note 7 above. * * * In light of Note 8 and since the tubing material is considered made up within the meaning of Note 7, the material cannot be classified in subheading 5407.20.0000, HTSUSA. The tubing material is properly classified in heading 6307, HTSUSA, which provides for other made up articles including dress patterns. This classification is supported by language in the Explanatory Notes, which are the official interpretation of the HTS at the international level, in regard to heading 6307. The Notes state in pertinent part: Besides the finished articles listed above, this heading covers articles in the length, made up within the meaning of Note 7 to Section XI, provided they are not included in other headings of Section XI. This language indicates that goods that would normally be classified in Chapters 50 to 55 will be classified in heading 6307, HTSUSA, if they are excluded from Chapters 50 to 55 by having been "made up". HOLDING: Pursuant to 19 CFR 177.9(d) (1989), HRL 084348 of August 3, 1989, is hereby modified. The tubing material is properly classified in subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other. The general rate of duty is 7 percent ad valorem for items in this subheading. Provided the merchandise meets the requirements for treatment as a good originating in the territory of Canada as set forth in the United States-Canada Free-Trade Agreement, the rate of duty will be 5.6 percent ad valorem. We recognize that pending transactions may be adversely affected by this modification. If such a situation arises, you may, at your discretion, notify this office and apply for temporary relief from the binding effects of the new ruling as may be dictated by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins