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HQ 086438


February 21, 1990

CLA-2 CO:R:C:G 086438 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Michael F. Watson
A. W. Fenton Co.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: Hook and loop pad and strip

Dear Mr. Watson:

This is in reference to your letter dated December 18, 1989, on behalf of Road Pro Electronics, requesting the classification of two sizes of hook and loop fabric under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two samples, a hook and loop pad which measures one inch by one inch, and a hook and loop strip which measures two inches by six inches. The strip is gummed on the edges and one entire side. The pad and strip will be used for mounting CB radios, radar detectors and microphones to the dashboards of cars and trucks. The pad and strip are made of 100 percent nylon and will be imported from Taiwan.

ISSUE:

Whether the hook and loop pad and strip at issue are classifiable under subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6307, HTSUSA, provides for other made-up textile articles not specifically provided for.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6307 state that "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature." Note 7(a) to Section XI, HTSUSA, states in part that for the purposes of this section, the expression "made up" means cut other than into squares or rectangles. This note would appear to exclude the hook and loop pad and strip from heading 6307. However, Note 7(b) to Section XI, HTSUSA, states that the expression "made up" means articles produced in the finished state, ready for use without sewing or other working. There is nothing in the record to indicate that the pad or strip will be further processed after importation. Also, prior rulings have determined that the important factor in applying Note 7(a) is whether the article is imported in its finished state. (See, for example, HRL 085384, dated October 20, 1989, which states that Note 7(b) defines "made up" to include articles produced in a finished state, ready for use.)

HOLDING:

The hook and loop pad and strip at issue are classified under subheading 6307.90.9050, HTSUSA, as other made up articles of textile, with a duty rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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