Protest No. 4909-91-100049; Application for further review; Sausage casing paper; abaca fiber; nonwoven textile.
Issued March 11, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4811.90.6000
Headings: 4811
Product description
first arose almost two years ago. On February 18, 1993, this office issued HRL 087480, a binding classification ruling submitted on behalf of the importer of record in entries XXX-XXXXXXX and XXX-XXXXXXX. The issues addressed in HRL 087480 and those presented here are the same; therefore the
CBP rationale
merchandise is classified under HTSUS subheading 4811.
Full text
HQ 950215 March 11, 1993 CLA-1 CO:R:C:T 950215 KWM CATEGORY: Classification TARIFF NO.: 4811.90.6000 Ms. Elsa Quiles Assistant District Director, Commercial Operations United States Customs Service La Puntilla #1 Old San Juan, PR 00903 RE: Protest No. 4909-91-100049; Application for further review; Sausage casing paper; abaca fiber; nonwoven textile. Dear Ms. Quiles: This is in response to your memorandum dated August 9, 1991, regarding the application for further review of the your decision in protest no. 4909-91-100049. We recommend that the protest be allowed. Two entries, nos. XXX-XXXXXXX and XXX-XXXXXXX (dated XXX and XXX respectively) were classified by you under Harmonized Tariff Schedule of the United States (HTSUS) subheading 5603.00.90. The importer of record protested that classification, and requested further review. You forwarded the protest and associated documentation to Headquarters for decision in accordance with 19 C.F.R. Parts 174.24(b) and 174.25. Lengthy examination of the subject materials and legal arguments has been made since this issue first arose almost two years ago. On February 18, 1993, this office issued HRL 087480, a binding classification ruling submitted on behalf of the importer of record in entries XXX-XXXXXXX and XXX-XXXXXXX. The issues addressed in HRL 087480 and those presented here are the same; therefore the holding of HRL 087480 is dispositive of protest no. 4909-91-100049. Based upon our findings in HRL 087480, we recommend that the protest be allowed. The merchandise is classified under HTSUS subheading 4811.90.6000. A copy of our ruling is attached. The legal analysis found therein applies in this case, mutatis mutandis. A copy of this decision should be attached to the Notice of Action (CF 12) to be sent to the protestant. Sincerely, John A. Durant, Director
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