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HQ 085211


September 29, 1989

CLA-2:CO:R:C:G 085211 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 5806.40.00

Mr. John S. Winkler, Esquire
2215 Oak Street
Jacksonville, FL 32204-4503

RE: Paper Bands

Dear Mr. Winkler,

This is in response to your letter dated July 24, 1989, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for paper bands from China.

FACTS:

The merchandise at issue is paper bands of a narrow woven fabric consisting of parallel paper yarns assembled by means of an adhesive. The narrow fabric is approximately 2 centimeters wide and is imported in lengths of 500 meters.

ISSUE:

What is the classification of the paper bands from Japan, under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The inquirer notes that the Federal Republic of Germany and Japan have classified the merchandise at issue, or similar products, as paper. The inquirer correctly states that the United States, while it does attempt to maintain a consistency with other nations, is not bound by classification rulings of other importing/exporting countries under the Harmonized system. More importantly the inquirer implies that since the merchandise at issue is a "paper" product, the classification should be placed under a "paper" provision of HTSUSA. It should be noted that sometimes the groupings of the chapters into sections is
more expedient than logical, thus, GRI 1 specifies that the titles of sections, chapters and sub-chapters are provided for ease of reference only, and are not controlling. The substance of GRI 1 is that: "for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes..."

Heading 5806, HTSUSA, provides for narrow woven fabrics (bolducs) and narrow fabrics consisting of warp without weft assembled by means of an adhesive. The inquirer provides a definition which states that bolducs are ordinarily no more than 1 centimeter in width. This confirmed by the Explanatory Notes, which constitute the official interpretation of the tariff at the international level. However, the Explanatory Notes to heading 5806 do not however, preclude classification therein of a wider fabric that otherwise meets the structural definition provided by the heading. The HTSUSA subheading for 5806.40.00, calls for narrow woven fabrics consisting of warp without weft assembled by means of an adhesive. This heading exactly describes the fabric in issue.

The inquirer feels that headings 5911 or 5903 best describe the paper tape. Because of the construction of the sample, heading 5911, HTSUSA, cannot be considered since the sample does not meet the material requirements of Chapter 59, Note 7, which governs classification for products under 5911. Heading 5903, HTSUSA, is not a possibility since there is no visible coating on the fabric.

HOLDING:

Under GRI 1, the merchandise at issue, is properly classified under subheading 5806.40.00, HTSUSA, which provides for narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). The rate of duty is 16 percent ad valorem. It requires visa category 229 from Japan.

Sincerely,

John Durant, Director
Commercial Rulings Division

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