The tariff classification of 100% nylon warp knit pond netting from China

N072421 September 2, 2009 CLA-2-60:OT:RR:NC:TA:352 CATEGORY: Classification TARIFF NO.: 6005.32.0010 Mr. Mark S. Davies Lowe’s L G Sourcing, Inc. P.O. Box 1000 Mailcode 4EIM Mooresville, NC 28115 RE: The tariff classification of 100% nylon warp knit pond netting from China Dear Mr. Davies: In your letter dated August 12, 2009, you requested a tariff classification ruling. The submitted sample is identified as Smartpond Pond Netting, Model APN. It is a knotless raschel netting material of open-work warp knit construction, made of 100% nylon and measuring 13 feet by 16 feet. The netting is used to cover a backyard pond to prevent leaves and other debris from entering into the water. It also protects the fish in the pond from predatory birds. Included with the netting are fourteen plastic stakes, each 4 ½ inches in length, which are used to secure the netting around the pond. The netting and stakes are packaged together and sold at retail as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the "Smartpond Pond Netting" to be a set for tariff classification purposes, with the essential character imparted by the netting. The applicable subheading for the pond netting will be 6005.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004: of synthetic fibers: dyed, open-work fabrics. The rate of duty will be 10%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division