Classification of tie downs from Taiwan; modification of NYRL 827963, dated March 10, 1988

HQ 087631 September 7, 1990 CLA-2:CO:R:C:G 087631 DRR 827963 CATEGORY: Classification TARIFF NO.: 5609.00.4000 Mr. Jack Golla Action Industries, Inc. Allegany Industrial Park Cheswick, Pennsylvania 15024 Re: Classification of tie downs from Taiwan; modification of NYRL 827963, dated March 10, 1988 Dear Mr. Walters: This is in further response to your letter dated January 24, 1988, requesting the classification of tie downs, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise is represented by tie downs item numbers 7281, 7280, and 8028. They are braided stretch cords made of textile material of man made fiber, with a rubber core and plastic coated metal hooks on either end. The tie downs items 7280 and 7281 are attached to a metal ring. New York Ruling Letter (NYRL) 827963, dated March 10, 1988, classified the cords as other made up articles of textile material under subheading 6307.90.9000, HTSUSA. We have had occasion to review that ruling and have found it necessary to modify the decision. ISSUE: What is the proper classification of the merchandise at issue? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relevant section or chapter notes. - 2 - Heading 6307 provides for other made-up articles of any textile material which are not included more specifically in other headings of Section XI. However, Note 1 to Chapter 63 specifies that Sub-Chapter I applies only to made up articles of any textile fabric. Since the tie downs are made of braided cordage, it is not a textile fabric for tariff purposes and is therefore precluded from classification in heading 6307, HTSUSA. Braided cordage or textile covered rubber, when imported in continuous lengths is provided for under heading 5604, HTSUSA. The product in question however has been cut to length and fitted with steel hooks at each end. It has therefore been advanced in condition beyond the scope of heading 5604. Heading 5609, HTSUSA, provides for articles of cordage, rope or cable, not elsewhere specified or included. The Explanatory Notes to the HTSUSA constitute the official interpretation of the nomenclature at the international level. The Explanatory Notes to heading 5609 indicate that this provision includes cordage cut to length and fitted with rings, hooks, etc. We are of the opinion that the braided stretch cords are properly classifiable under heading 5609. HOLDING: The tie downs in question are classified under subheading 5609.00.4000, HTSUSA, as articles of cordage not elsewhere specified or included, other, with duty at the rate of 7.8 percent ad valorem. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. This notice to you should be considered a modification of NYRL 827963 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It is not to be applied retroactively to NYRL 827963 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 827963 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts - 3 - for importation arriving at a port subsequent to the release of HRL 087631 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division Enclosure 6cc A.D.N.Y. Seaport rimmer library/peh 087631