HQ 0088759 - Classification of elastic tie-downs - United States International Trade Commision Rulings

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HQ 088759

June 18, 1991

CLA-2 C0:R:C:T 088759 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.99.9000

Mr. Glenn Gutnayer
Gutnayer International
1649 St. Johns Avenue
Highland Park, Illinois 60035

RE: Classification of elastic tie-downs

Dear Mr. Gutnayer:

In your letter of February 18, 1991, you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for elastic tie-downs to be imported from Taiwan. You submitted a sample along with your request.

FACTS:

The sample at issue is an elastic tie-down made of a flat braid fabric with a rubber core. It measures approximately 26 inches long in its relaxed condition. It is 1/2 inch wide. The textile is polyester.

A metal buckle is attached to one end for fastening the strap. The buckle enables the strap to be adjusted to the size of the merchandise being fastened to a bicycle.

You state that the elastic tie-down is solely or principally used for holding objects onto a bicycle rack mounted on the back of a bicycle. The submitted cardboard label indicates that the elastic tie-down is called an "adjust-a- strap."

ISSUE:

Is the instant elastic tie-down classified in the provision for bicycle parts and accessories in Heading 8714, HTSUSA, in the provision for other made up textile articles in Heading 6307, HTSUSA, or in an alternative heading?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. The relevant headings include the following:

Heading 5609 Articles of cordage not elsewhere specified
Heading 5808 Braids in the piece
Heading 6307 Other made up articles of textile material
Heading 8714 Other bicycle parts and accessories

Braided cordage or textile covered rubber, when imported in continuous lengths, is provided for under Heading 5604; if cut to length it is provided for under Heading 5609. See Headquarters Ruling Letter (HRL) 087631 of September 7, 1990, and HRL 087634 of September 7, 1990. However, the sample is not braided cordage, so neither of these headings apply to the instant merchandise.

The sample is made of a flat braid fabric with rubber core which when imported in continuous lengths is the type which is classified in Heading 5808, HTSUSA. The instant sample does not qualify for Heading 5808 because it is cut to a specific length and is affixed to a metal buckle.

Heading 6307 provides for other made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. The instant sample is classified in this heading if no more specific heading is applicable.

The Explanatory Notes are the official interpretation of the tariff at the international level. The Explanatory Notes for Heading 8714 state that this heading covers parts and accessories of a kind used with non-motorized cycles, provided that the parts and accessories fulfill both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles, and

(ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

The elastic tie-down is not a part of a bicycle because it is not necessary for the safe and efficient operation of a bicycle. It is an accessory article which is designed for specific use with a bicycle. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance; they are not essential in and of themselves. They must contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses or improve its operation). See HRL 087704 of September 27, 1990, which addresses the issue of accessories. A review of the Section and Chapter Notes indicates that this product is not specifically excluded from classification in Heading 8714.

The instant merchandise meets both conditions spelled out in the Explanatory Notes above. We therefore find that the elastic tie-down is a bicycle accessory classified under the provision for parts and accessories of vehicles of headings 8711 to 8713: other: other: other, in subheading 8714.99.9000, HTSUSA. (Since there is a more specific provision than Heading 6307, that heading does not apply to the instant tie-down.)

HOLDING:

Based on the foregoing and the fact that the elastic tie- down is designed for sole or principal use on bicycles, it is classified in subheading 8714.99.9000, HTSUSA, dutiable at the rate of 10 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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