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HQ 950054


January 16, 1992

CLA-2 CO:R:C:T 950054 SK

CATEGORY: CLASSIFICATION

TARIFF NOS.: 5601 or 6307

Chow Tsing-Chin
Acting Commissioner
Tariff Department for
Director General of Customs
85 Hsin-Sheng South Road, Sec. 1
Taipei, Taiwan 10626
Republic of China

RE: Classification of a water-protection cushion; absorbent pad used in fire-fighting; essential character imparted by cushion's filling; wadding classifiable under heading 5601, HTSUSA; loose textile fibers classifiable under heading 6307, HTSUSA; GRI 3(b)

Dear Mr. Tsing-Chin:

This is in response to your inquiry of July 15, 1991, requesting classification of a water-protection cushion. FACTS:

The article, referred to as "Sorbarix A20", is a water- protection cushion used for absorbing water during fire fighting operations. The exterior of the cushion is made from a non-woven fabric cover stitched onto the cushion sheet inside. In your submission you state that your laboratory tests indicate that the cushion contains plant fibre and polyolefin, both having been enriched with a water-absorbing capability.

No sample was submitted to this office for examination.

ISSUE:

What is the proper classification of this article under the Harmonized Tariff Schedule of the United States Annotated

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and the legal notes do not otherwise require, the remaining GRI's may be applied to any classification.

The article at issue is potentially classifiable under two headings of the Nomenclature. Classification may be based on this article's two constituent parts: the non-woven fabric cover and the interior water-absorbent cushion.

Pursuant to GRI 2, goods comprised of more than one material, or which are prima facie classifiable under two or more provisions in the tariff schedule, are to be classified according to GRI 3. GRI 3(a) mandates that where two or more headings each refer to part only of a composite good, those headings are to be regarded as equally specific, even if one heading gives a more complete or precise description of the article. Accordingly, classification is effected pursuant to GRI 3(b) which provides:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as of they consisted of the material or component which gives them their essential character.

Explanatory Note VIII to GRI 3(b) states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods.

The essential character of the subject merchandise is imparted by the cushion. It is this component which enables the article to fulfill its intended function of absorbing water. Without the cushion, the article would not be suitable for this purpose.

As mentioned supra, Customs is not in receipt of a sample of this article and therefore we are unable to examine the composition of the plant fibre and polyolefin cushion. If it
takes the form of wadding, the cushion is classifiable under heading 5601, HTSUSA, which provides for, inter alia, wadding of textile materials and articles thereof. If the cushion is comprised of loose textile fibers, classification is proper under heading 6307, HTSUSA, which provides for other made up articles.

HOLDING:

If the subject merchandise's cushion is comprised of plant fibre and polyolefin wadding, classification is proper under subheading 5601.22.0090, HTSUSA, which provides for wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps: of man-made fibers ... other. The applicable rate of duty is 12.5% ad valorem and the textile category is 669.

If the cushion is comprised of plant fibre and polyolefin in the form of loose textile fibers, classification is proper under subheading 6307.90.9480, HTSUSA, which provides for other made up articles: other: other ... other ..., dutiable at a rate of 7% ad valorem. There is no textile category applicable to this breakout at this time.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification), and the restraint (quota/visa) categories, the importer should contact its local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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